收缩性资产重组方法的比较与选择研究

Comparison and Selection on the Approaches of Contract Reorganization of Asset

在对企业收缩性资产重组的涵义和方法———剥离、分离、股权切离、创立定向股、复合法、股份回购、清算———进行简述的基础上,对其方法进行了比较研究,认为收缩性资产重组诸方法相互联系、相互区别,共同构成一个统一的、互补的方法体系,然后提出公司如何根据内外环境选择最能满足公司对现金需要、控制需要,又能尽可能减少股东的潜在税负,最大限度地保护公司债权人利益的方法。

The paper firstly examined the meaning and approaches of contract reorganization of asset,then conducted a comparative study on its approaches,pointing out that all approaches were interrelated, distinctive,unified,and complementary as well.Finally,presented the advice that enterprise would try best to meet the enterprise hunger of capital,administration,while at the same time minimum stockholder's potential tax burden,so that protected the creditor.