Performance Improvement and Evaluation of Corporate Spin-offs from the Perspective of Value Theory

Against the general backdrop of global economic recession,the valuation of almost all industries will inevitably drop to a lower level;while economic deterioration and credit market problems as such will put more enterprises into a predicament,forcing them to strengthen financing through divestitures in order to get by.Therefore,it is of profound necessity to carry out performance evaluations on corporate spin-offs,an issue which has stirred much concern in real-world economies.