Resumo

DEL CASTILLO SANCHEZ, Luis. Recognition of Merger, Demerger and Liquidation Processes for the Transformation of the Socialist State-owned Enterprise. Cofin [online]. 2020, vol.14, n.2  Epub 01-Nov-2020. ISSN 2073-6061.

The construction of socialism must be accompanied by a coherent, integral and credible institutional system, where clear rules of the game are established between the interests of property and business management. The recognition and implementation of the bankruptcy processes contribute to strengthen the financial restrictions in the state-owned enterprise as an objective spring to increase the efficiency and managerial responsibility. The means of production that belong and serve the whole society cannot imply in any way a property of anyone or anonymous, which encourages backwardness and economic precariousness, under a false socialist ideal. In this article a series of previous measures are listed to guarantee the implementation of the processes of fusion, division and liquidation.

Palavras-chave : socialist business management; bankruptcy processes; socialist ownership..

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