关于股东会是否有权决定合并企业负债与计量的案例分析

发布时间：2018-05-28 12:51

  本文选题：计量属性 + 定点生产企业　； 参考：《中国注册会计师》2017年10期

【摘要】：正一、案例介绍A、B、C同是生产食盐的三个具有独立法人资格的民营企业。1996年,国家统一颁发食盐定点生产企业资质并实施专营,要求取得资质的条件必须是国有企业。为取得食盐定点资质,某县政府注册成立盐化总公司(简称"总公司"),工商登记为全民所有的企业法人,注册资本1500万元(实际未到位)。A、B、C三个企业对外共用总公司名下的食盐定点生产经营资质和商标,对内继续保持生产的独立性。2005年,县政府推动总公司按公司法规范改制登记,总公司将A、B、C三个企业合并成立新公司。一方面,三企业资产评估
[Abstract]:In 1996, the state issued the qualification of designated enterprises for salt production and implemented the monopoly, and the condition for obtaining the qualification must be state-owned enterprises. (1) A case study shows that AZB C is a private enterprise with independent legal personality in the production of salt. In 1996, the state issued the qualification of designated salt producing enterprise and implemented its monopoly, and the condition of obtaining qualification must be state-owned enterprise. In order to obtain the designated qualification of table salt, a county government has registered and established the Salt and Chemical Corporation ("head Office" for short), and the industrial and commercial registration is an enterprise legal person owned by the whole people. The registered capital is 15 million yuan (the qualification and trademark of the designated production and operation of salt under the name of the three foreign common head companies are not actually in place.) in 2005, the county government urged the head office to register in accordance with the company law norms. The head office amalgamated the three enterprises of AJ BU C to form a new company. On the one hand, three enterprises' assets evaluation
【作者单位】： 西南政法大学;
【基金】：重庆市研究生教育教学改革研究项目“法商融合型研究生培养教学改革研究”(项目编号:yjg133034) 2016年西南政法大学学生科研创新计划资助项目(项目编号:2016XZXS-223)
【分类号】：D920.5;D922.26
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本文编号：1946765