摘要： 对重大资产出售的界定，应采取质与量相结合的标准：在质的方面，要求出售标的必须是经营性资产；在量的方面，要求出售标的须达到净资产总额的一定比例以上，且动摇了公司的存续基础。在公司拥有单一营业的情况下，出售行为只须满足质的标准，即可构成重大资产出售；在公司拥有多项营业的情况下，出售行为还须满足量的标准，方可构成重大资产出售。我国现行立法对重大资产出售的界定尚不准确，因而值得探讨。
关键词:
重大资产出售,
经营性资产,
营业转让
Abstract: Sale of substantially all assets should be judged by quality-and-quantity standard·When corporation ownsonly one business, sale of substantially all assets is to sell operating assets. When it owns two or more business-es, sale of substantially all assets must also meet a certain proportion of net assets. Current definition method of sale of substantially all assets in China's Company Law is incorrect and shall be improved.
Key words:
Sale of Substantial Assets,
Operating Assets,
Transfer of Business
龙翔, 陈国奇. 公司法语境下的重大资产出售定位——兼评《公司法》第75条、第105条和第122条[J]. 法学家, 2011(3): 88-98.
LONG Xiang, CHEN Guo-Qi. An Analysis on Concept of“Sale of All or Substantially All Assets”：Set Art. 75，105，122 of PRC Company Law as An Example[J]. , 2011(3): 88-98.