| 论国有企业公司制改造后的债务承担 |
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| 引用本文： | 张颖杰,李茂华.论国有企业公司制改造后的债务承担[J].甘肃政法学院学报,2006(3):124-130. |
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| 作者姓名： | 张颖杰 李茂华 |
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| 作者单位： | 1. 襄樊学院,政法系,湖北,襄樊,441053
2. 湖南财经高等专科学校,法律系,湖南,长沙,410205 |
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| 基金项目： | 湖北省教育厅社会科学规划项目 |
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| 摘 要： | 国有企业公司制改造是当前企业改制的一个重要方式,它又分为企业整体改制为公司和企业部分改制为公司两种基本形式。企业整体改制为公司时,需注意正确处理新股东的加入与原企业债务承担之间的关系;企业部分改制为公司时,则要正确识别企业的分立重组行为与企业转投资行为之间的差异,从而正确处理国有企业公司制改造后的债务承担问题。
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| 关 键 词： | 企业公司制改造 企业分立 企业转投资 |
On the Debts Bearing after the Transformation of the State-Owned Enterprise to Company |
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| ZHANG Ying-jie,LI Mao-hua.On the Debts Bearing after the Transformation of the State-Owned Enterprise to Company[J].Journal of Gansu Political Science and Law Institute,2006(3):124-130. |
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| Authors: | ZHANG Ying-jie LI Mao-hua |
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| Abstract: | The transformation of state-owned enterprise to company is an important way of enterprises reform at present.It includes two kinds of basic forms.One is to reform enterprise into the company wholly;the other is to reform enterprise into the company partially.While reforming enterprise into the company wholly,it is necessary to pay attention to dealing with the relation between the joining of the new shareholder and the debts of former enterprises correctly.When reform enterprise into the company partially,we should correctly distinguish the differences of separation and recombination of enterprises with investment of enterprise so as to correctly deal with the debts bearing after the transformation of state-owned enterprises to company. |
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| Keywords: | the transformation of state-owned enterprises to company enterprise separation investment change of enterprise |
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