Generally enterprises put the pre-IPO reform and restructuring at the last stage. When using various means of asset reconstructing, we should concretely analyze the business environment, and overall consider tax, listing requirements, time requirements, and other factors, by seeking legal and professional advice to finalize the financial institutions.% 企业做上市前改制重组时把组织形式变更放在重组的最后阶段。在运用资产重组的各种手段时，要具体分析企业的环境，综合考虑税收、上市条件、时间要求等各种因素，通过征求法务和财务机构的专业意见后最终确定。
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