EPISODE · Jun 18, 2026 · 20 MIN
注册会计师 综合二 总体战略25 重组与借壳红线
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解上市公司重大资产重组界定的完整监管之网——普通重组50%三指标（总资产/营收+5000万/净资产+5000万）、特殊重组36个月+控制权变更、借壳上市四个100%（总资产/营收/净资产/发行股份）、跨界重组50%兜底条款、IPO等同审查标准，深度解析"切香肠战术"与"特修斯之船"的监管博弈。 【核心案例】 为何营收和净资产需加5000万绝对门槛而总资产不需要？2000万营收小公司收购1500万同行如何被75%比例误伤？15%第一大股东是否算控制权变更？36个月内30%+40%+20%=90%如何被累计计算封死？第40个月再注入能否完美通关？跨界VR/游戏重组为何50%即触发而非100%？造纸厂并购环保包装vs并购游戏公司的相关性原则差异？
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注册会计师 综合二 总体战略25 重组与借壳红线
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