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With the rapid development of globalization of capital markets, asset restructuring has become the important way to achieve economies of scale, enhance competitiveness, improve corporate performance in listed companies. As an important pillar of China’s national industries, real estate industry not only affects the development process of the gross national product, but also affects social stability and unity. Based on the importance of the real estate industry, the community’s attention on the real estate industry is growing, involving institutional, policy, risk and other aspects. The number of domestic real estate enterprises is large, and the enterprises’scale, capital, management and other aspects are quite different. In the pursuit of profit, the real estate enterprises integrate by assets restructuring for improving company’s performance, achieving optimal allocation of resources, seeking sustainable development and creating more wealth for businesses and the community.Based on the description of the relevant literature and theory, this paper combed the profile and problems in the development of our real estate, and then summarized the status and motivation of assets restructuring. Based on Accounting Research Methods, research the performance of assets restructuring in China A-share listed real estate companies.By comparing and examining the performance composite scores of four years, that before and after reorganization in real estate A-share listed companies, this paper illustrated the performance of assets restructuring and its significant; and then according to the conclusions , put forward recommendations.This paper is divided into five parts:The first part introduces the research background and significance, research at Home and Abroad, research methods, research framework and innovation;The second part describes the concept of the reorganization of assets, type, relevant theoretical basis, and performance assessment methods. All of these are paving the theorial way for the following analysis of the status and empirical;The third part first describes the overview and the problems of China’s real estate in development, asset restructuring status, and then describes the motivation of assets restructuring; The fourth part is the empirical analysis. Based on Accounting Research Methods, using descriptive statistical analysis, factor analysis, and paired samples T-test to research on the performance of China A-share listed companies in real estate industry with assets restructuring, then obtained the empirical conclusions;The fifth part overviews the conclusions above, and proposed suggestions to the Government, the real estate industry, and the investors.
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