Research On The Performance Of Asset Reorganization Of Company Conba

At present,with the continuous development of economy and the change of market environment,the competitiveness of enterprises increases year by year,and enterprises must constantly improve themselves to maintain their development in order to adapt to the market changes.In this context,as an important component of the capital market,listed companies have begun to find ways to achieve rapid and lasting development,thus asset restructuring has become a major part of the capital market,the number of which has been increasing year by year.The major assets reorganization management measures promulgated by the CSRC have made the listed companies' asset reorganization a new stage.The system and law of the asset restructuring of listed companies have been regulated,which also makes the asset reorganization of listed companies enter a new stage.Now,more and more.The more types of companies begin to take the path of asset restructuring,the more the performance of asset restructuring does not meet the expectations of restructuring.This makes many scholars and insiders pondering whether this behavior can bring better business performance.At the same time,with the development of society,the people and the country pay more and more attention to the pharmaceutical industry.The promotion of medical reform and the introduction of various pharmaceutical policies make the competition between the pharmaceutical industry fierce.In order to gain more market share,many pharmaceutical enterprises choose to expand their development through asset restructuring activities.Since its establishment,we have been adhering to the idea of combining endogenous development with extension development Conba Pharmaceutical Co.,Ltd.is a pharmaceutical industry with a long history of asset restructuring and rich experience in asset restructuring.And with the rapid development of the Internet,the network has been integrated into all aspects of life.The development stage of B2 B enterprises has also tended to be mature,and the development market system has also tended to be complete.Especially since 2014,a new round of B2 B strong return has been coming back.Almost all industries of B2 B enterprises have been unprecedented opportunities and huge market space.Among the B2 B enterprises in the pharmaceutical industry,Zhencheng Pharmaceutical,as the first B2 B e-commerce platform approved and operated in China,is very practical.A company with a strong and promising future.So in 2014,Conba recapitalised with Zhencheng Pharmaceutical in an attempt to capture the online market,which was supposed to be a mutually beneficial activity,but why failed.Based on the above background,it is of great significance to analyze and study the reasons why the listed companies' asset restructuring behavior has not reached the expected performance.This paper chooses Conba as an example,selects 2011 to June 2017 as the research period,first designs the performance evaluationsystem of assets reorganization according to the company situation and related materials,and then according to the annual financial statement data change situation.Based on the fact that the assets reorganization of Conba Company and Zhejiang Zhencheng Pharmaceutical Co.,Ltd.has failed,the paper also analyzes the existing problems,and puts forward some suggestions on the assets reorganization activities of listed companies in the pharmaceutical industry in our country.