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一、资本经营的理论和实践 所谓资本经营,是指把公司所拥有的法定资本和增值资本、固定资本和流动资本、自有资本和借入资本、投资资本和债权资本、有形资本和无形资本变为可以经营的价值资本,通过优化配置的流动、收购、兼并、重组、参股、控股、交易、转让、租赁等各种途径进行有效运营,以实现最大限度资本增值目标的一种经营管理方式。 事实上,资本经营这一公司管理创新的潮流已成为现代企业制度的本质要求。这表现在:产权明晰使公司产生了开展资本经营的内在冲动;权责明确使经营者放开了驾驭资本经营的施展潜能;管理科学为现代企业的资本经营形成了高效的操作条件;政企分开为现代公司创造了实行资本经营的外部环境。
I. The theory and practice of capital operation So-called capital management refers to the change of legal capital and value-added capital, fixed capital and liquid capital owned by the company, self-owned capital and borrowed capital, investment capital and creditor’s capital, tangible capital and intangible capital. It is a kind of business management method that can be operated by value capital through the optimized allocation of flows, acquisitions, mergers, reorganizations, equity participations, holdings, transactions, transfers, leases, and other various ways to operate effectively to realize the goal of maximizing capital appreciation. In fact, capital management, the trend of corporate management innovation, has become an essential requirement of modern enterprise systems. This is manifested in: the clarity of property rights has led to the company’s internal impulse to carry out capital operations; the powers and responsibilities have clearly made it possible for managers to open up their potential for managing capital operations; management science has created efficient operating conditions for the capital management of modern companies; Separately creates an external environment for modern companies to implement capital management.