《黄金》杂志(月刊) 第39卷 总第419期
2018年10月 第10期
目次
矿业经济与管理
  • 矿山企业账外资产的处置及思考……陈亮
  • 摘 要:账外资产的存在,会使企业存在经营风险,不利于企业稳定发展。介绍了账外资产的范畴,并以某黄金矿山企业为例,探讨了账外资产的处置方式。对于账外资产,可通过分立、合并等形式进行处置,并将小股东权益依法合规纳入企业主体,从而实现依法依规治企,降低企业经营风险,促进企业可持续发展。

    Disposition ofoff-the-book property of mining enterprises and its consideration……Chen Liang

    Liaoning Erdaogou Gold Mining Industry Co.,Ltd.

    AbstractThe presence ofoff-the-book property puts enterprise operation at risk and hinders steadydevelopment of enterprises.The paper introduced the category of off-the-bookproperty and discussed the disposition means of off-the-book property in a casestudy of a gold mining enterprise.For off-the-book property,it can beintegrated by dividing and merging.Minor shareholders’ interests can be legallyincorporated into the main body of the enterprise,realizing legal and regulatedmanagement,mitigating operation risks and promoting sustainable development ofenterprises.

    Keywords:off-the-book property; division; merge; mining enterprise; risk evasion


  • 关键词:账外资产;分立;合并;矿山企业;规避风险
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