资产剥离是国有煤炭企业重组改制过程中的一项重要工作。本文从资产剥离实务的角度,分析了资产剥离原则、承接方式和操作流程,并深入探讨了资产剥离中的重点和难点问题,取得了理论结论与实践启示,可以为相关企业进行资产剥离工作提供必要的借鉴。 The divestiture of assets is an important task in the process of reorganization and restructuring of state-owned coal enterprises. This article analyzes the principle of asset divestment, the way of undertaking and the procedure of operation from the perspective of asset divestiture practice. It also discusses in depth the key and difficult issues in asset divestment, and has obtained theoretical conclusions and practical enlightenment, which can provide the relevant enterprises with assets divestment Necessary reference.