In October 2010, point out that “Encouraging competitive enterprises to implement cross-regional, cross-ownership acquisition and joint restructuring.” This adjustment guidance finds the right development way for pharmaceutical industry. To scramble for market share in China, foreign capital is launching offensive on domestic pharmaceutical business by right of abundant capital. Some studies show that some district’s pharmaceutical business will surge a tidal wave of M&A when it suffers from pressure from the exterior. In addition, domestic pharmaceutical enterprises need recombining in a large-scale way due to the business actuality of high production costs, low-level scientific technology and small scale of enterprises. So, this article wants to explore the theory and the performance of assets reorganization action, based on our medical listed companies. This research will have the theoretical meaning and operational value for improving our medical industry. This paper analysis and innovate the key issues on our medical industry’s action of Assets reorganization in the future.