摘要
营业转让作为一种客观存在的经济事实已在商业实践中大量发生。然而,我国营业转让立法的缺失使得司法裁判发生重大错位和混乱。营业转让作为一种重要的并购重组手段,不同于一般的财产转让行为,也不同于公司的分立合并和转投资行为。实践中应结合营业的独立性和有机整体性准确认定营业转让行为,进而妥善处理商业实践中营业转让的债务承担等问题。
Although the transfer of undertakings has frequently occurred as a kind of objective facts in business practice,there are lots of dislocation and confusion in judicial adjudication because of an absence of legislation.As an important means for enterprise merger and reorganization,transfer of undertakings is different from the general property transfer,the merger of companies,and the division of a company.The transfer of undertakings should be identified according to its organic entirety and independence,and then the issues of debts assumption can be properly solved in business practice.
出处
《上海商学院学报》
2014年第2期99-105,共7页
Business Economic Review
基金
国家社科基金项目"股东派生诉讼立法研究--基于公司法与民事诉讼法协调的视角"(编号:09BFX082)的阶段性成果
河南省教育厅人文社会科学研究项目"中原经济区建设中营业转让法律问题研究"(编号:2012-GH-014)的阶段性成果
关键词
营业
营业转让
界定
债务承担
undertakings
transfer undertakings
identification
debts assumption