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企业托管经营是德国政府在东西德统一后,针对东德那些濒临破产、拍卖不成的国有企业实行整顿再出卖或破产,实现国有企业私有化的过渡性措施。企业托管经营是指委托主体通过契约的规定,在一定条件下或一定期限内,将本企业法人财产权的部分或全部让渡给受托主体,从而实现财产经营权和处置权的有条件转移。换言之,就是通过契约形式,受托主体有条件地管理和经营委托主体的资产,有效地实现资产的保值增值。从理论上讲,任何一项经营制度、经济方式乃至经济行为的产生、存在与发展,不仅取决于客观的现实基础,而且还要有坚实的理论作为支撑。笔者认为,企业托管经营之所以能够在德国
After the reunification of East and West Germany, the German government managed the German state-owned enterprises to implement the transitional measures to rectify and then sell or bankrupt state-owned enterprises that are on the verge of bankruptcy and failed auctions in East Germany and realize the privatization of state-owned enterprises. Entrepreneurial management refers to the principal entrusted by the provisions of the contract, under certain conditions or within a certain period of time, part or all of the corporate legal person's property rights transferred to the trustee, in order to achieve the conditional transfer of property management rights and disposal rights. In other words, through the contractual form, the entrusted principal manages and manages the entrusted principal assets conditionally and effectively realizes the preservation and appreciation of assets. Theoretically speaking, the existence, development and existence of any operating system, economic method and even economic behavior depend not only on objective and realistic foundation but also on solid theoretical support. The author believes that the reason why enterprises managed in Germany