企业资产重组过程的问题与对策

The problems and countermeasures involving firm's asset restructuring

资产重组从本质上说是一种资产的让渡行为 ,这种让渡行为成立的前提条件是让渡的资产必须清晰。文中在分析国有企业资产重组过程中存在的体制障碍和观念障碍基础上 ,提出了税收制度改革、培育两个市场、健全社会保障体制。

In fact,the asset restructuring is a transfer process of a firm's asset.Clear asset rights is a basic condition to implement the transfer process.On the basis of analyzing some thoughts and systems obstacles affecting asset restructuring process of state-owned enterprises,the paper proposes some measures to accelerate smooth implementation of SOE's asset restructuring,including transforming taxes system, developing two markets,stabilizing social insurance system and steadily carrying out further firm's reforms.