资产重组的合法性原则窥探

A Probe into the Principle of Legitimacy for Assets Reorganization

资产重组作为我国企业改革和资产经营的一种重要实现形式，其具体运作过程必须纳入法制轨道，坚持资产重组的合法性原则，做到实体合法和程序合法。而企业兼并是资产重组的重要方式，必须健全其法规体系。

As an important realizing form of the enterprise reform and assets management of our country, the reorganization of assets should have its specific operating process legitimatized both in its entity and its procedure. The annexation of the enterprises is an important way of the reorganization of assets, its legal system must be amplified.