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最近,教育部考试中心对2006年高考《考试大纲》又作了一些修订,政治科新增加了两个考点:一是“企业兼并与破产”;二是“关税”。为了给师生备考提供方便,笔者对新增考点作如下解析。一、企业兼并与破产1.企业兼并与破产的必然性企业兼并与破产是商品经济充分发展的产物,是价值规律发生作用的结果。在市场竞争中,按照优胜劣汰的原则,出现兼并和破产是必然的。发展社会主义市场经济,应当允许企业兼并与破产。2.企业的兼并与破产(1)企业的兼并①含义:企业兼并指一个企业以有偿的方式获得其他企业的产权,或在某些情况下以无偿的方式获得其他企业失去的法人资格或改变法人实体的一种行为(兼并是产权转让的一种特殊形
Recently, the Ministry of Education Examination Center has made some amendments to the “Exam Outline” of the 2006 college entrance examination. The Political Department has newly added two test sites: First, “corporate mergers and bankruptcy,” and second, “tariffs.” In order to provide convenience for teachers and students to prepare for the test, the author analyzes the new test sites as follows. I. Corporate mergers and bankruptcies 1. Inevitability of corporate mergers and bankruptcies Corporate mergers and bankruptcies are the product of the full development of the commodity economy, and are the result of the role of the law of value. In market competition, mergers and bankruptcies are inevitable in accordance with the principle of survival of the fittest. To develop a socialist market economy, mergers and bankruptcies should be allowed. 2. Mergers and bankruptcies of companies (1) Mergers and acquisitions of enterprises 1 Implications: Mergers and acquisitions means that an enterprise acquires the property rights of other companies on a paid basis or, in some cases, acquires legal person qualifications or changes that other companies have lost in a free way. An act of a legal entity (merger is a special form of property rights transfer