摘 要
在资本市场活跃的当下，上市是企业打开资本通道和实现跨越发展的重要平台，也是
企业重要的融资手段。上市前重组改制是指企业以在证券市场首次公开发行股票并以上市
为目的而设立股份有限公司的改组行为。通过上市前重组改制有利于企业组织结构调整、
经营机制转换和产品结构优化；重组改制后的企业凝聚力增强、利益关系清晰明确、与地
方经济能够协调发展；最重要的是在重组改制后，通过IPO成为公众公司，有力地加快企
业自身发展的同时，适应经济结构调整和战略发展需要。
本论文通过对鄂尔多斯ABC商贸有限公司现状及环境的分析，运用SWOT方法明确上市
前重组改制的必要性，对鄂尔多斯ABC商贸有限公司上市前重组改制的主要政策进行分析
汇总，明确重组改制的原则和目的，理清总体思路，从而提出重组改制实施方案。鄂尔多
斯ABC商贸有限公司重组改制后上市有利于促进股东结构和组织结构调整、转换经营机制、
促进产品结构的调整、协调有关利益关系、增强企业凝聚力，更为重要的是有利于筹集企
业发展所需的资金、使资金资源与物资资源相结合，促进当地经济的协调发展和公司的长
足进步。
本文的创新之处在于针对国内当前的上市前重组改制相关法律法规的要求，结合对鄂
尔多斯ABC商贸有限公司的外部环境和内部结构及管理方面的分析，找出该公司当前存在
的以及在将来发展过程中将遇到的问题，通过对该公司的上市前重组改制方案的合理设
计，来解决存在的问题，同时对同行业的上市前重组改制工作具有实际指导意义。
关键词：资本市场，上市前重组改制，方案设计
ABSTRACT
IPO on the capital market active at the moment, is the enterprise capital opening to realize
leaping development and an important platform, also is enterprise important means of financing.
Pre-ipo restructuring is refers to the enterprise in the securities market for initial public offering
and listing of the establishment of a joint stock limited company reorganization. Via pre-ipo
restructuring is conducive to enterprise organization structure adjustment, the management
mechanism transformation and product structure optimization; Restructuring after the
enhancement enterprise cohesion, interest relationship clear, and the local economy can be
coordinated development; The most important thing is that after the restructuring, through IPO
becoming a public company, effectively accelerating the development of enterprise itself and at
the same time, to adapt to the economic structure adjustment and the strategic development
needs.
This thesis through to the ordos ABC trading co., LTD., present situation and the analysis of
the environment, SWOT method explicitly listed before the restructuring, the necessity of ordos
ABC trading co., LTD., ahead of a listing, restructuring of the main policy to carry on the
analysis summary, clear, restructuring of the principles and objectives, clarify the overall train of
thought, thus proposed restructuring plan. Ordos ABC trading co., LTD., restructuring after the
listing is helpful to promote the shareholder structure and organization structure adjustment and
transformation of operational mechanism, promote the product structure adjustment, coordinate
the interests relation, the enhancement enterprise cohesive force, more important is to raise the
funds needed for the enterprise development, to combine fund resources and material resources,
promote the coordinated development of local economy and the long-term development of the
company.
Innovation of this paper is aimed at the current domestic pre-ipo restructuring of relevant
laws and regulations requirements, combined with the ordos ABC trading co., LTD., the external
environment and internal structure and the management aspects of the analysis, find out the
current existing in the development process and in the future will encounter problems, through to
the company pre-ipo restructuring plan of reasonable design, to solve the existing problems, and
at the same time in the same industry of the pre-ipo restructuring work practical guiding
significance.
KEY WORDS：capital markets, restructuring, ahead of a listing plan design