资产重组(Reorganization)是指企业改组为上市公司时将原企业的资产和负债进行合理划分和结构调整，经过合并、分立等方式，将企业资产和组织重新组合和设置。狭义的资产重组仅仅指对企业的资产和负债的划分和重组，广义的资产重组还包括企业机构和人员的设置与重组、业务机构和管理体制的调整。所指的资产重组一般都是指广义的资产重组。
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第五部分：分析了一个资产重组的案例，即德隆的行业整合模式。
The fifth part: Discusses a assets restructuring case: Delong's mode of horizontal integration.
结果及结论：提出并论述了资产重组的目的、原则、模式及重组中应重视的几个问题。
RESULTS and CONCLUSIONS: the paper puts forward and discussed the objectives, principles and modes in recombination of capital as well as some issues that attention needs to be paid.
结果及结论：提出并论述了资产重组的目的、原则、模式及重组中应重视的几个问题。
RESULTS and CONCLUSIONS: the paper puts forward and discussed the objectives, principles and modes in recombination of capital as well ass...
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