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在企业改制中 ,企业以其部分财产与他人组建新公司的 ,应当依照公司法规定的程序进行 ,原企业是新建公司的股东 ,新建公司不应当对原企业的债务承担连带责任 ;企业资产剥离的改制 ,应当区分投资式剥离和分立式剥离的不同法律属性 ,在后一种企业资产剥离的改制中 ,原企业的债务应当按照依法生效的分立协议承担或由剥离后存续的企业和新设公司共同承担 ;在吸收合并的改制过程中 ,债权人没有申报债权的义务 ,兼并企业对被吸收企业债务的承担 ,不应当依债权人是否申报债权而定。
In the process of enterprise restructuring, the establishment of a new company with part of its property and others should be conducted in accordance with the procedures stipulated in the Company Law. The original enterprise is a shareholder of a newly established company and the newly established company should not be jointly and severally liable for the debts of the original enterprise. The separation of enterprise assets , The different legal attributes of investment divestiture and separate divestiture should be distinguished. In the latter restructuring of divestiture of assets, the debts of the original enterprises should be borne either by the separate agreement in force under the law or after the divestiture and the new ones In the course of the merger and restructure process, creditors have no obligation to declare their claims. The commitment of the merger enterprise to the debts absorbed by the enterprise should not depend on whether creditors declare their claims or not.