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随着世界经济一体化的加速发展,一场企业资产重组浪潮席卷全球。当前,我国国有企业改革已进入战略性改组的攻坚阶段,这一阶段的关键之一就是企业资产重组。国际航运企业资产重组有别于一般企业资产重组,它不仅是国际航运企业生存发展的大事,也是能否增强我国在国际航运舞台上竞争力的大事。 一、资产重组的内涵 资产重组是指企业内部或企业之间的要素流动和组合。资产重组从形态来看,既可以是物质形态的,如厂房、设备、土地等;也可以是非物
With the accelerated economic integration in the world, a wave of reorganization of corporate assets has swept the world. At present, the reform of state-owned enterprises in our country has entered a crucial stage of strategic restructuring. One of the keys to this stage is the reorganization of corporate assets. Assets reorganization of international shipping companies is different from the reorganization of assets of general enterprises. It is not only an important event for the development and growth of international shipping companies, but also a major event that can enhance our competitiveness in the international shipping arena. First, the connotation of asset restructuring Assets restructuring refers to the flow of elements and combinations within or between enterprises. Asset restructuring from the morphological point of view, either physical form, such as plant, equipment, land, etc .; also can be non-material