摘要
资产重组一直是推动资本主义企业发展和社会化的重要途径。我国推行资产重组是发展企业集团，促进产业结构和产品结构的优化，从而达到搞活国有经济的目的。文章分析了目前我国资产重组存在的七种误区，阐述了资本经营与生产经营的联系与区别。提出了是否降低或节约交易费用；是否增加规模收益和规模报酬；是否实现了低成本扩张等五项资产重组合理性的判别标准。
Assets reconstructing (adjustment) has always been the main way to encourage thedevelopment and socialization of capitalist enterprises. In our country, in older to develop corporate enterprises and encourage the betterment of industrial structure and product structure,so as we can activate our national economy, We also perform assets veconstmcting. The passage analyses seven misleading areas that exist in the procedure of assets veconstuoting. It alsostates the diffevence and similarity (relationship) between capital operation and proguction operation. Moreover, it poses five judging standards to judge the reasonableness of assets veconstmcting. These five items can be learned asfollons; whether or not assets reconstnictiong canlow or save trading expenditure; Whether or not it can increase income of scale and return ofscale; Whether or not it can realize expansion with low cost; ets.
出处
《石家庄经济学院学报》
1998年第6期629-632,共4页
Journal of Shijiazhuang University of Economics
关键词
企业
资产重组
判别标准
中国
assets adjustment
assets reconstructing
substance
misleading areas
