But there are still many problems hi practice that m & a on financial statement which can only bring short - term effect are more than m & a on value which can really improve the company ' s competity . in order to solve these problems , many new strict regulations have been worked out since 2001 which result in the stepwise standardization of m & a . the content of the thesis is composed of three parts : part one : the basic theory of m & a 真正有价值的实质性重组很少，战略重组更难企及，市场上盛行的大多是注重短期效应的报表重组，重组后企业并不能随之真正提高赢利能力，而利用重组圈钱牟利、操纵股价的案例时有发生，这无疑会损害我国证券市场的健康发展，针对这些问题，从2001年开始，管理层加大了监管力度，资产重组逐步走向规范。
