不少国有企业效益不佳,甚至债台高筑,陷入困境。这实乃当今我国经济生活中一大令人头痛的问题。面对这种情况,大多数亏损企业正着眼于深化改革,提高对市场的应变能力,积极谋求摆脱困境。但也有少数企业负责人,被困难消磨了进取的志气,一些人甚至乘机暗设奸计,回避困难,损公肥私。“金蝉脱壳”,便是某些人使用的一种伎俩。 所谓“金蝉脱壳”,又可叫“母体裂变”。这就是将原有企业分解成若干个具有独立法人资格的新企业。财产全部瓜分,债务却不承担。这样一来,原企业全部资产就剩下了一块牌子,一个章子,一个摊子,一堆财单。总之内核已经抽去,只是脱下一个空壳,故名之为“金蝉脱壳”。 由于“金蝉脱壳”,使国家资金大量流失,难以 Many state-owned enterprises are inefficient, even with high debt, and are in trouble. This is actually a major headache in China’s economic life. Faced with this situation, most loss-making companies are focusing on deepening reforms, improving their ability to respond to the market, and actively seeking to get out of their predicament. However, there are also a few corporate executives who have been stricken by difficulties and aggressive ambitions. Some people have even resorted to secretly establishing fraudulent schemes, avoiding difficulties and hurting the public. The “gold shelling” is a trick used by some people. The so-called “gold shelling”, it can be called “the mother fission.” This is to break down the original enterprise into a number of new companies with independent legal personality. All the property is divided, and the debt is not borne. In this way, all the assets of the original company left a brand, a chapter, a stall, and a pile of fiscal bills. In short, the kernel has been removed, only to take off an empty shell, hence the name of “gold shelling.” Due to the “gold oyster shelling”, a large amount of state funds was lost, making it difficult to