本科毕业论文
康德莱分拆上市动因及绩效研究
学 院 管理学院
专 业 会计学
年级班别 2018级（5）班
学 号 3118004434
姓 名 成铂朗
指导老师 陈越
2022 年 5月
Abstract
Spin-off listing is an effective means for companies to improve the efficiency of
resource allocation, which is conducive to meeting the needs of financing, improving
capital structure and motivating management. By the means of spin-off listing, the
parent company not only promotes financial flexibility
康德莱分拆上市动因及绩效研究-24890字.pdf