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Christopher F. Symes 《国际破产评论》2003,12(3):133-145
Australia has introduced legislation that is aimed at preventing a person from entering into agreements or conducting transactions with the intention of defeating the recovery of employee entitlements. It is essentially aimed at directors and their behaviour in the pre‐appointment period. This paper discusses the history leading up to such a legislative move and the likely benign impact now that the Corporations Act in Australia prohibits such behaviour. Further, the paper argues that mooted changes to the legislation giving employees a ‘maximum priority’ ahead of secured creditors is unnecessary. Copyright © 2003 John Wiley & Sons, Ltd. 相似文献
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《新理财》2005,(3)
温家宝要求国企关闭破产工作严格责任追究制国务院总理温家宝2月2日主持召开国务院常务会议。会议听取了国有企业关闭破产工作有关情况的汇报。会议原则同意有关部门提出的国有企业关闭破产工作规划。会议要求,各地区、各部门要进一步加强领导,精心组织实施。要认真执行国家有关政策,按照法定程序规范操作,严格责任追究制度,防止国有资产流失。要切实维护关闭破产企业职工的合法权益,安排好下岗职工的基本生活, 保持社会稳定。国有金融机构要认真履行审查职责,妥善处理有关债务,保证关闭破产工作顺利进行。同时鼓励有条件的企业实行兼并,重组,促进国有困难企业的改革和发展。会议指出,国有企业实施政策性关闭破产是在特定时期,为解决历史遗留问题而采取的一项特殊政策。在各方面条件具备后,要通过法律途径、市场方式解决企业退出问题。 相似文献
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随着企业股份制改造、资产重组的发展,产权交易的各方越来越重视除土地使用权外的其他无形资产的评估问题。企业资质也因此成为无形资产评估领域中的一个新问 相似文献
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The staying power of the public corporation 总被引:2,自引:0,他引:2
Rappaport A 《Harvard business review》1990,68(1):96-104
Has the publicly held corporation out-lived its usefulness? In HBR's September-October 1989 issue, Michael C. Jensen of the Harvard Business School said "yes." The institutional shortcomings of the public corporation are so grave, he argued, that it must be considered fatally flawed. He described the emergence of a new form of enterprise-the LBO Association-that releases much of the untapped value and corrects many of the inefficiencies of large public companies. Alfred Rappaport, a professor and consultant who advises large public companies, joins the debate with a rebuttal to Jensen. Rappaport shares many of Jensen's criticisms of current strategic and financial practices among public companies. But he does not believe leveraged buyouts and other going-private transactions can replace the public corporation. This is so, he asserts, for two reasons: LBOs have a limited demand and a limited life. Rappaport argues that the publicly held corporation is worth saving. It is inherently flexible and self-renewing-properties that are fundamental to stability and progress in a market-driven economy and that transitory organizations like LBOs cannot replicate. Rappaport advances a four-point program to overhaul strategic planning, compensation, and governance to maximize shareholder value in public companies: 1. Find the highest valued use for all assets. 2. Limit investment to opportunities with credible potential to create value. 3. Return cash to shareholders when such value-creating investments are not available. 4. Establish incentives for managers and employees to focus on the critical business drivers that create value. 相似文献
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只要能够把握经济全球化、产业结构升级以及中国经济大国崛起的机遇,并配套合理的政策,那么中国世界级大企业必将不断涌现。在这个过程中,资本市场将起到重要作用。一个经济体的崛起必然伴随着一批伟大公司的诞生。中国经过近30年的迅速增长,产生了一大批非常优秀的公司,但离伟大公司还有相当的距离。我们所处的这一时期与相对和平的国际环境、经济全球化及国际产业结构转移相耦合,形成了中国经济发 相似文献
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拥有7500亿元资产、50万职工、6000万从业人员、每年给国家创造1/10财政收入的中国烟草业,绝对称得上是世界级的"超级国企"。 相似文献
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保险企业社会责任探析 总被引:1,自引:0,他引:1
随着全球企业社会责任理论研究的持续深入以及社会责任实践活动的不断普及,具有典型社会管理职能的商业保险企业,其社会责任的充分发挥显得日趋迫切。本文对国内外学者关于保险企业社会责任的研究成果进行了初步综述,理清了保险企业社会责任的层次,并在此基础上,归纳出了不同生命周期的保险企业社会责任特征及发展侧重点,有助于推动我国商业保险积极承担企业社会责任,加速保险业的发展。 相似文献
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This paper examines the role of accounting in facilitating and legitimating the conglomerate movement in American business during the 1960s. We argue that the profileration of conglomerate mergers contributed to a reconceptualization of the corporation that emphasized its financial rather than its productive capacities. This conception of the firm has now been institutionalized; its logic motivates the takeovers and restructuring that characterize contemporary business. Our case illustrates the rhetorical power of accounting as a symbolic system for legitimating new corporate forms and practices. 相似文献
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有媒体称:苗耕书是强势企业家,本刊记者采访他之后,自然也有同感.他的强势在于他善于审时度势,顺应市场经济国际化发展大趋势,不打折扣;在于他善于借助国际权威专门机构的先进理念但又不一味苟同,始终坚持内外结合,治理企业沉疴不打折扣;在于他善于走群众路线,让员工参与战略制定的讨论,提意见,最终实现全员执行发展战略不打折扣;这种强势应该是天时地利人和之强势,正因为有了这种强势,曾经在五矿总裁的位置上坐了7年的他,才敢于同几十年计划经济体制下形成的大企业病相抗衡,在推进企业发展战略时一往无前,摧枯拉朽. 相似文献
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民营经济的发展能带来根本性的创业、创新动力,给中国经济带来全新的活力。百度、无锡尚德、分众传媒、阿里巴巴、SOHO中国等等这些私营企业的上市,一个又一个像李彦宏、施正荣、江南春、马云、潘石屹这样的三十几岁、四十岁亿万富翁诞生,他们成功背后都有一个、甚至更多的创业故事 相似文献