The Corporate Restructuring Characterized By Split - up

During the long development process, an enterprise needs corporate restructuring to adjust its direction. As a new kind of corporate restructuring method, split - up now gradually appears in the European and A-merican enterprises. Firstly, this article introduces the definition of corporate restructuring and split - up. Secondly , it analyzes the trends and characteristics of corporate restructuring which is characterized by split - up. Thirdly, it analyzes the motivations of split - up and six main reasons are mentioned. Then, it introduces a case of corporate split -up, which confirms the author' s main view. Finally, the article draws a conclusion and gets some inspiration of corporate restructuring and split - up, and it points out that split - up is an significant method of corporate restructuring and one of the effective ways that can make the enterprise more competitive.