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浅析国有企业部分公司制改造后的债务承担
引用本文:张颖杰.浅析国有企业部分公司制改造后的债务承担[J].武汉冶金管理干部学院学报,2005,15(1):30-32.
作者姓名:张颖杰
作者单位:武汉大学,法学院,湖北,武汉,430001
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。企业部分改制为公司时,尤其需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。

关 键 词:企业公司制改造  企业分立  企业转投资

On Debts Assumption in Transferring the State- Owned Enterprises to Corporation Partially
Zhang ying-jie.On Debts Assumption in Transferring the State- Owned Enterprises to Corporation Partially[J].Journal of Wuhan Metallurgical Manager's Institute,2005,15(1):30-32.
Authors:Zhang ying-jie
Affiliation:Zhang ying-jie
Abstract:Reformation of transferring state-owned enterpises to corporation is an important way in which enterprises reform system at present,including partially and wholly transferring to corporation.When partially transferring ,the differences between separation-reconstruction and investment transformation need to discern especially,thus the debt assumption will be dealt with correctly.
Keywords:reformation of transferring state-owned enterprises to corporation  enterprises'separationl  investment transformation  
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