企业并购重组中非经营性固定资产如何剥离

企业并购重组，均涉及到经营性固定资产重组和非经营性固定资本分离这一重大问题，一般企业非经营性固定资产的并购重组主要有两种方式；一是将非经营性固定资产全部纳入并购重组范围；二是将非经营性固定资产通过剥离，一部分纳入并购重组范围，另一部分不纳入并购重组范围，剥离时应把握重要原则，考虑被剥离非经营性固定资产在企业中的规模，作用和反面分析等因素。非经营性固定资产的具体剥离主要表现为：其一，拟定总协议，并在此基础上制定分协议；其二，双方产品和劳务交易价格的定价方式。

Separat Non-Operational Fixed Assets During Mergers-Acquisition and Reorganization

The enterprise's mergers acquisition and reorganization is connected with the important problems of operational fixed assets' reorganizations and non operational fixed assets' separations.The ordinary enterprises' non operational fixed asset's mergers acquisitions and reorganizations mainly have two ways to choose:One is to treat all the non operational fixed assets by mergers acquired and reorgainzed;the other is to separate the non operational fixed assets,one part of them are treated through mergers acquired or reorganized,and the other part of which are not.Separating the non operational fixed assets should master the important principles,consider the factors such as the sizes,functions and conflicting analysis of them in an enterprise.The non operational fixed assets' separating embodied through the following two sides:firstly,drafting the total agreement and formulate the individual agreements based on the total agreement;secondly,formulating price methods of two sides' products and labors' trading price.