| 试论被兼并企业隐蔽债务的特点、类型及承担 |
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| 引用本文： | 熊俊.试论被兼并企业隐蔽债务的特点、类型及承担[J].武汉工程职业技术学院学报,2001,13(1):54-56,53. |
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| 作者姓名： | 熊俊 |
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| 作者单位： | 武钢法律事务所,武汉,430080 |
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| 摘 要： | 企业兼并中一个关键问题是如何处理被兼并企业各类型的债务。将被兼并企业的债务分为帐面债务和隐蔽债务，对于隐蔽债务，本文认为应着诚信原则和公平原则按照企业兼并的四种形式来区别对待。
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| 关 键 词： | 债务类型 隐蔽债务 债务承担 企业兼并 |
Probe into Feature, Class and Bearing of Hidden Debts of Merged Corporations |
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| Xiong Jun.Probe into Feature, Class and Bearing of Hidden Debts of Merged Corporations[J].Journal of University for Staff and Workers of Wuhan Iron and Steel(Group)Corporation,2001,13(1):54-56,53. |
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| Authors: | Xiong Jun |
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| Abstract: | A headache in merging is normally how to deal with different debts of the merged corporations. Such debts can be classified into accounting debt and hidden debt. The latter the writer of the paper thinks, should be dealt with, based on the principle of honesty, trust and fairness, according to the four conventional forms in merging. |
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| Keywords: | accounting debt hidden debt debt bearing |
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