对企业集团内部资产重组进行理论探讨，提出内部资产重组是企业外部扩张的递进阶段，在企业改革推进中具有重要作用，结合出版传媒集团当前的发展趋势，提出出版传媒集团在关注新增投资及兼并收购之外，应关注内部资产重组问题。对已上市出版传媒集团资产配置的现状和效率进行考察，回顾英国培生集团的投资并购与资产剥离的实施情况，提出中国出版传媒集团可以利用资产—利润结构的均衡性原则，采用多种方式进行内部资产重组。%This paper first discussed the theory of internal assets reorganization of enterprise groups, and proposed that media groups should pay attention to the internal asset restructuring besides the new investment or the mergers and acquisitions. Then the present situation and efficiency of asset al ocation in the listed media groups were investigated. Through researching the implementation of mergers and acquisitions and divestitures of British Pearson, in the end, it suggested that the China publishing media groups can use the balance principle of the asset and profit structure to carry out the internal assets restructuring in a variety of ways.
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