江汉石油职工大学学报
江漢石油職工大學學報
강한석유직공대학학보
JOURNAL OF JIANGHAN PETROLEUM UNIVERSITY OF STAFF AND WORKERS
2011年
5期
90-92
,共3页
竞价%处置%方案%实施%风险回避
競價%處置%方案%實施%風險迴避
경개%처치%방안%실시%풍험회피
Bidding%Disposal%Plan%Implementation%Risk Evasion
企业生产经营过程中不可避免地会有闲置或废弃资产需要处置，资产处置行为必须符合法律、法规、相关政策及企业规章制度规定。现实中资产处置方式大致分为协议出售、正规拍卖、竞价出售三种。三种方式各有利弊，企业自行组织的竞价处置方式因程序便捷、方式灵活、经济高效得到广泛应用，但也存在一定的风险。分析了竞价处置资产过程中方案设置、方案实施两个方面的程序及重要风险点，并提出了规避风险的建议。
企業生產經營過程中不可避免地會有閒置或廢棄資產需要處置，資產處置行為必鬚符閤法律、法規、相關政策及企業規章製度規定。現實中資產處置方式大緻分為協議齣售、正規拍賣、競價齣售三種。三種方式各有利弊，企業自行組織的競價處置方式因程序便捷、方式靈活、經濟高效得到廣汎應用，但也存在一定的風險。分析瞭競價處置資產過程中方案設置、方案實施兩箇方麵的程序及重要風險點，併提齣瞭規避風險的建議。
기업생산경영과정중불가피면지회유한치혹폐기자산수요처치，자산처치행위필수부합법률、법규、상관정책급기업규장제도규정。현실중자산처치방식대치분위협의출수、정규박매、경개출수삼충。삼충방식각유리폐，기업자행조직적경개처치방식인정서편첩、방식령활、경제고효득도엄범응용，단야존재일정적풍험。분석료경개처치자산과정중방안설치、방안실시량개방면적정서급중요풍험점，병제출료규피풍험적건의。
Idle or abandoned assets disposal is a common procedure in a company＇s production and operation. Assets disposal should conform to laws and legislations as well as company rules. It primarily consists of three ways of disposal, namely sales on agreements, legal auction and bidding sales and each method has its own pros and cons. For example, bidding sales organized by company itself is widely used due to its simple and flexible procedure, low costs and high efficiency; however the potential risks cannot be neglected. This paper analyzed the procedures and major risks in designing and carrying out bidding sales and also proposed precautions to avoid the risks.
