“债务随企业资产转移”原则之管窥

On the Principle of "Debts Shifting with the Assets"

“债务随企业资产转移”原则是国企改制后判断和识别债务承担的重要司法原则。然而该原则并不科学。从规范分析和实证分析的角度,对该原则进行了适法性和妥当性剖析,以求有助于国企改制的司法实践。

The principle of ＂debts shifting with the assets＂ is an important judicial principle which judges and discerns the debts assumption after the system reform of state - owned enterprises. However, this principle is not scientific. Analysis of the principle＇ s law adaptability and appropriate nees is made based on normative analysis and case analysis, so as to benefit the judicial practices in the system reform of state - owned enterprises.