国内至今尚未对“企业重组”的概念,做出权威的统一的界定,各种关于企业重组的概念的诠释随处可见,他们之间存在很大的差异,甚至互相矛盾。不容否认,“企业重组”概念的模糊是导致我国企业重组实践混乱与低效的重要原因之一。常见的有以下几种:(1)企业重组。 Domestically, the concept of “reorganization of enterprises” has not yet been made, and an authoritative and unified definition has been made. Various interpretations of the concept of corporate reorganization can be seen everywhere. There are great differences between them, and even contradictions. It cannot be denied that the concept of “corporate reorganization” is one of the important reasons for the confusion and inefficiency of corporate restructuring in China. Common are the following: (1) corporate restructuring.