摘要
资产重组是企业为了生存发展和提高竞争力,采取一定的方法和措施,使企业的资产和产权、债权在企业内或企业之间流动、重新组合,从而实现资源的优化配置。 就我国企业资产重组的实践来看,不同的企业在不同的历史时期,随着资产重组目的由生产经营型重组、体制变革型重组到生产经营与资产经营混合型重组的变化,对资产重组模式的选择有很大的不同。
In order to keep existence and enhance competitive power, enterprise will reorganize its assets. It will optimize resource distribution by circulating assets, property right and creditor's right within enterprise or interenter-prisely.In view of assets reorganization in our country, different enterprises choose different reorganization modes in different historical periods as the goal of assets reorganization changes from production - sales reorganization, system - reformation reorganization, to mixed reorganization of production - sales and system - reformation.
出处
《湖北广播电视大学学报》
2001年第3期40-45,共6页
Journal of Hubei Radio & Television University
