摘 要
论文首先从江西核工业建设有限公司目前情况出发，阐述了本课
题的研究背景、研究目的与意义，论述了本文的研究内容、研究方法，
并对论文的研究思路进行了说明。然后对资产重组相关理论进行了分
析，分别从资产重组动因理论（规模经济、交易成本等）、资产重组价
值创造理论和资产重组绩效理论等方面综述了国外研究现状，并从资
产重组理论研究与实证研究方面归纳了国内研究现状。接着说明了江
西核工业建设与江西中煤建设集团两家公司的基本情况，阐明了重组
的可行性与必要性。在此基础上，论述了江西核工业建设有限公司资
产重组设计原则、步骤及法律依据；股权划转和增资扩股路径等。接
着从公司治理结构、组织结构、员工薪酬与激励、人力资源、经营模
式、文化融合及历史遗留问题等方面说明了其整合过程。从成立专门
的资产重组组织机构、重组后人员的妥善安置、聘请专业的社会中介
机构、政府相关部门对重组的支持、协调各方面的利益关系、发挥企
业党政工团的宣传作用等方面提出了重组的保障措施。论文最后对江
西核工业建设有限公司资产重组进行经济效益评估与风险分析，并对
该案例给我们提供的经验与启示及进一步要研究的问题进行了说明

关键词：江西核工业建设有限公司；江西中煤建设集团有限公司；资
产重组
II
Study on the Assets Restructuring of Jiangxi
Nuclear Industry Construction Co.，Ltd.
ABSTRACT
Firstly, the paper expounds the background, purpose and significance
of the research from the current situation of Jiangxi Nuclear Industry
Construction Co. Ltd., and discusses the contents, the methods of research,
and illustrates the research ideas. Then it analyzes the asset reorganization,
and summarizes the research status abroad from the motivation, value
creation and performance of assets restructuring, and summarizes present
domestic research situation from the theoretical and empirical research on
asset restructuring. Then it describes the basic situation of Jiangxi Nuclear
Industry Construction Co., Ltd. and Jiangxi Coal Construction Group Co.,
Ltd., and points the necessity and feasibility of restructuring. On this basis,
it discusses the principles, procedures and the legal basis of the assets
reorganization of Jiangxi Nuclear Industry Construction Co. Ltd.; And
points out the transfer of shares and the path of capital increase. Then it
illustrates the integration process from the corporate governance structure,
organization structure, compensation and incentive, human resources
management, business model, cultural fusion. It constructs the security
measuresculture from the establishment of specialized reorganization, the
proper placement, the hiring professional social intermediary organizations,
the support of relevant government departments, the coordinating of all
parties interests, the role of publicity. Finally, it does the economic
evaluation and risk analysis, and points out the experience and inspiration
on the assets reorganization of Jiangxi Nuclear Industry Construction Co.,III
Ltd., and describes the further research.
KEY WORDS：Jiangxi Nuclear Industry Construction Co.，Ltd.，
Jiangxi Coal Construction Group Co.，Ltd.，Assets
Restructuring