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企业资产重组从本质上说 ,属于资本运营范畴 ,是一种市场行为。中国国有资产的国有属性 ,决定了在国有企业资产重组中政府的参与。在政府行动职能和国有资产管理职能分离的情况下 ,企业是国有资产重组的第一主体 ,政府则是引导、监督企业市场行为的第二主体 ,政府应为国有企业资产重组提供良好的宏观环境和相应保障。
In essence, corporate asset restructuring belongs to the category of capital operation and is a kind of market behavior. The state property of China's state-owned assets determines the government's participation in the reorganization of assets of state-owned enterprises. Under the separation of governmental action function and state-owned assets management function, the enterprise is the first subject of the reorganization of state-owned assets while the government is the second subject to guide and supervise the market behavior of the enterprise. The government should provide a good macroeconomic environment for the reorganization of the assets of state-owned enterprises And the corresponding protection.