2023年全國碩士研究生考試考研英語一試題真題（含答案詳解+作文范文）_第1頁
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1、1本科畢業(yè)論文（設(shè)計）外文翻譯外文出處CanadianSocialScience.外文作者JinlongZHAOGaiqinZHANG原文：原文：Legal.IssuesontheAssetRestructuringofListedCompanies1.THEIESONASSETRESTRUCTURINGOFLISTEDCOMPANIES1.1Comparisionofassetrestructuringwithotherrelevan

2、tconceptsAssetrestructuringisdependentconceptthatexistsduringtheprocessofstateownedenterpriserefm.Aftermanyyearsofdevelopmenttherehasbeenrichfruitofstudiesonassetrestructuringbutdifferentpeoplehavedifferentpointofviewsab

3、outtheconceptofassetrestructuringthequestionfinallysettledin2008.TheapplicationscopeofManagementonSignificantAssetRestructuringofListedCompanywhichwasfmulatedbySecuritiesRegulatyCommissiononMarch242008cametoeffectonMay18

4、2008.Fromthisadministrativelegislationwecandefinitetheconceptofassetrestructuringthatisassetrestructuringmeansenterprisetradeassetbythewayofbuyingsellingotherwaysoutsidedailybusinesswhichleadtothechangeofmainbusinessasse

5、tincome.3Thedefinitionofassetrestructuringcanhelpusseparateassetrestructuringfromrelatedconcept.1.1.1AssetrestructuringcapitaloperationThepracticeofcapitaloperationiginatedinthewestwldespeciallyfromthedevelopedmarketecon

6、omycountriessuchasUSAUKetc.NeverthelessthejustconceptofassetrestructuringwasbnfmallyinChina.Whatissocalledoperationistoachievecapitalappreciationbyarrangementassetartificiallybythewayofinvestmentfinancingassetrestructuri

7、ngpropertyrighttradessoon.Therefecapitaloperationhavelargerscopethanassetrestructuringassetrestructuringisjustoneofmeansofcapitaloperation.3Accdingtothedegreeofopeningitisdividedtoclosedopeningrestructuring.Closedrestruc

8、turingusuallybuyssharesbonesthatarenotincirculationmergercontroltargetenterprisetoexpcpatescale.Openingrestructuringgenerallytakesthefmofbuyingsharesoflistedcompanypurchasecontrollistedcompanytorealizeinterestoptimizatio

9、ninourcountrybecauseofrestrictiononfinancialderivativesmostassetrestructuringbelongtoclosedrestructuring.1.2.2MeansofAssetRestructuringofListedCompanyThemainmeansofassetrestructuringistopeeloffbadassetlistpartiallyswapde

10、btequityclearsoon.Peelingoffbadassetistosellpartofassettootherenterprise.Theassetcanbefixedassetcurrentassetallsubaffiliatecompany.Thepurposeofpeelingoffbadassetistomakelistedcompanythintoguaranteecebusinessdevelopmentof

11、listedcompany.Whatisthekeyistofindsuitablebuyerbecauseassetselltocompetitswhichnodoubtimpactonlistedcompanytherefenonrelatedenterprisemaybetherightbuyer.LENOVOimproveitsmarketsharebythewayofpeelingoffbadasset.In2003LENOV

12、Osells50%sharesofmotherboardfactytoMemyCompanyinShenzhenwhichisajointventurethatissetupbycooperatingwithGigabyteMotherboardCompanyofTaiwan.In2004LENOVOsold50%ofLENOVOcybertoitsparentcompanyLENOVOholding.Tolistpartiallyis

13、thatlistedcompanylistsitspartbusinesssubcompanyseparatelyincomebelongstoparentcompany.Tolistpartiallydonotchangetheownershipparentcompanyhaveabsoluterightofcontrol.Whencpatecomeintothesituationthatisnoneconomicscaletolis

14、tpartiallyisanidealchoiceindertomakecpatethin.In2000QingdaoHuanyuspunofffromQingdaobridgetolistinHongKongin2000TongrensciencetechnologyspunfromTongrentangin2001TuopusciencetechnologyspunfromTuopusoftware.Debtequityswapis

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