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导论营业是商法上的基础性概念,一般认为具有主观和客观双重含义:主观意义上的营业即营业活动,是指以营利为目的而进行的连续的、有计划的活动;客观意义上的营业即营业资产,是指供营业活动使用的有组织的财产以及在营业活动中所形成的各种事实及法律关系的总体。~①近年来,我国企业间兼并重组的步伐加快,营业资产转让这一企业并购重组方式在实践中使用越发频繁。其重要性也日益凸显,建立一套体系完整、内容合理,公平与效率兼顾的营业转让制度体系是保证营业转让活动顺利进行的法律保障。
Introduction Business is the basic concept of business law, generally considered to have a subjective and objective dual meaning: the subjective sense of business or business activities, refers to the purpose of profit for the continuous, planned activities; objective business That is, business assets refer to the organized property used for business activities and the totality of all kinds of factual and legal relationships formed in the business activities. ~ ① In recent years, the pace of mergers and acquisitions among Chinese enterprises has accelerated. The transfer of business assets, an M & A and reorganization, has become more and more frequent in practice. Its importance has become increasingly prominent. The establishment of a system of business transfer system with complete system, reasonable content, fairness and efficiency is the legal guarantee to ensure smooth operation of the business transfer.