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

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