文档介绍：本科毕业论文(设计)
外文翻译
外文出处 Canadian Social Science.
外文作者 Jinlong ZHAO, Gaiqin ZHANG
原文:
on the Asset Restructuring of panies
1. THEORIES ON ASSET RESTRUCTURING OF PANIES
of asset restructuring with other relevant concepts
Asset restructuring is dependent concept that exists during the process of state-owned enterprise many years of development, there has been rich fruit of studies on asset restructuring, but differentpeople have different point of views about the concept of asset restructuring, the question finally settled in 2008.
The application scope of Management on Significant Asset Restructuring of pany,which was formulated by Securities mission on March 24, 2008, came to effect on May 18, 2008. From this administrative legislation, we can definite the concept of asset restructuring, that is,asset restructuring means enterprise trade asset by the way of buying, selling and other ways outsidedaily business, which lead to the change of main business, asset and The definition of asset restructuring can help us separate asset restructuring from related concept.
Asset restructuring and capital operation
The practice of capital operation originated in the west world, especially from the developed market economy countries such as USA, UK etc. Nevertheless, the just concept of asset restructuring was born formally in China.
What is so-called operation is to achieve capital appreciation by arrangement asset artificially by the way of investment and financing, asset restructuring and property right trades and so on. Therefore, capital operation have larger scope than asset restructuring, asset restructuring is just one of means of capital operation. However, asset restructuring is the most important means of capital
operation, so asset restructuring and capital operation often mix.
Asset restructuring and corporate restructuring
Corporate restructuring is to change structure of enterprise, leading to ass