resource optimal regrouping model 资源优化配置模型
Assets regrouping is a kind of business management by capital circulating, which is a long process in optimization grouping essential factor of production and optimization regrouping resource.
资产重组是以资本运营为手段实现的企业经营战略；资本运营是生产要素优化组合和资源优化配置的过程。
Cost accounting will develop basing on introducing competition mechanism, reinforcing competition capability of human resource and optimizing regrouping.
从而引入竞争机制，强化人才竞争能力，优化团队组合，推动全成本核算。
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