摘要： 营业转让的客体是“组织化了的机能性财产”。营业转让与投资人对企业所享有的权益的转让不同，与企业合并不同，与重大资产转让不同。营业转让合同与买卖合同相似，应当参照适用有关买卖合同的规定。客体的独特性使得民商法需要就营业转让合同中的权利义务配置发展出特殊的规则，这些特殊规则主要涉及瑕疵的判断、已有债务的处理、劳动者保护、出让人的竞业禁止义务等方面。

关键词: 营业转让, 营业财产瑕疵, 债务承担, 债权债务概括移 转, 竞业禁止

Abstract: The object of transfer of undertakings is “organized entirety of assets”．Transfer of undertakings is different from the assignment of owner’s equity of enterprises, the merger of enterprises and the sale of all or substantially all of assets. Transfer of undertakings is similar with sales, and should be governed by the provisions that apply to sales, with the necessary modifications. The necessary modifications are concerned with the judgment of defect,the assuming of obligations, the protection of employees and the transferor’s duty of non-competition.

Key words: Transfer of Undertakings, Deficiency of Operative Property, Assuming of Obligations, Transfer of Contract, Non-Competition