中外合资企业股权变更评估的有关问题

Problems Concerning the Valuation of Ownership Altemation in Sino-foreign Equity Joint Venture

中外合资企业股权结构变动时，往往涉及国有股权利益。该文就中外合资企业是否国有资产占有单位及三种常见的中外合资企业股权结构变更形式是否涉及国有资产评估问题进行了探讨。

In the ownership alternation of Sino-foreign equity joint ventures, state equity interests are often involved. The author discussed whether such ajoint venture is the occupier of state ownde assets and whether the most often used three ownership alternation forms are concerned with the valuation of state owned assets.