企业资产重组的本质是对产权权能的重新调整,是一种资产的让渡行为,其前提条件是让渡的资产必须清晰。所谓资产清晰包括两层含义:一方面是资产质的清晰;另一方面是资产量的清晰。质的清晰即资产的界定,涉及产权的划分。量的清晰即资产的量化,涉及资产的划分。现有资产存量不合? The essence of the enterprise assets reorganization is the readjustment of the property right, which is a transfer of assets, provided that the transfer of assets must be clear. The so-called clear assets include two meanings: on the one hand the clear quality of the assets; the other is the clear amount of assets. The definition of quality is the definition of assets, involving the division of property rights. The amount of clarity that is the quantification of assets, involving the division of assets. The existing stock of assets does not fit?