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来料加工是广东珠江三角洲地区对外开放的一种主要经济形式。对外开放二十多年来,珠江三角洲地区通过来料加工这种经济形式,不仅吸引了许多外商投资,解决了大量的劳动就业问题,而且为国家赚取了巨额外汇。经过二十多年的实践,来料加工这种经济形式早已突破珠江三角洲地区的地域范围,来料加工的形式也从原来的合同关系发展成为一种来料加工企业。随着来料加工企业的出现,来料加工企业中出现的问题,诸如来料加工企业的法律地位、主体资格、与开办单位之间的关系以及法律责任的承担等问题困扰着来料加工企业以及民商事审判。本文结合审判实践就来料加工企业中的主要法律问题提出解决的意见,以期抛砖引玉。
Processing is the Pearl River Delta in Guangdong Province opened up a major economic form. In the more than 20 years since the opening up to the outside world, the Pearl River Delta region has not only attracted a lot of foreign investment through massive processing and employment but also earned huge foreign exchange for the country. After more than two decades of practice, this economic form of material processing has already exceeded the geographical scope of the Pearl River Delta region. The form of material processing has also developed from an original contractual relationship into a processing and processing enterprise. With the advent of the processing enterprises, the emerging problems in the processing enterprises, such as the legal status of the processing enterprises, the qualification of the main body, the relationship with the start-up units and the assumption of the legal responsibility, plague the processing enterprises And civil and commercial trials. This article combines the trial practice on the main legal issues in processing enterprises put forward suggestions to solve, with a view to start a discussion.