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一、企业兼并的特征和性质国家体改委、国家计委、财政部、国家国有资产管理局于1989年2月9日颂布《关于企业兼并的暂行办法》(以下简称《暂行办法》)第1条规定:“企业兼并,是指一个企业购买其他企业的产权、使其他企业失去法人资格或改变法人实体的一种行为.”这里,明确了企业兼并带来两种法律后果;前者被兼并企业丧失法人资格,其财产被购买成为兼并企业所有的财产;后者被兼并企业法人资格仍然存在,但其经济实体所有人(股东)改变了.那么,企业兼并与其它相似的法律行为比较,有什么特征呢?
I. Characteristics and Nature of Mergers and Acquisitions State Development and Reform Commission, State Development Planning Commission, Ministry of Finance and State-owned Assets Supervision and Administration Commission promulgated the “Interim Measures on Enterprise Merger” (the “Interim Measures”) on February 9, 1989, Article 1 stipulates: “Mergers and acquisitions refer to the act of an enterprise purchasing the property rights of other enterprises, dehumanizing other enterprises or changing the legal entity.” Here, it is clarified that two types of legal consequences arise from the merger of enterprises: the former is The merger enterprise loses legal person status and its property is purchased as the property owned by the merged enterprise, while the latter is eligible for the merger enterprise legal person, but the owner (shareholder) of the economic entity has changed, and then the merger of the enterprise with other similar legal acts What are the characteristics?