今年国有企业改革是整个经济改革的重点。而国有企业债务负担沉重,不仅影响到企业改革的步伐,而且影响到专业银行向商业银行转化的进程,乃至整个经济发展的速度。通过国有企业债务重组,使有限的资源重新得到更为合理有效的配置,是非常必要的。这不仅是为了使企业负债结构合理、解决企业债务包袱的问题,更重要的 State-owned enterprise reform this year is the focus of the entire economic reform. The heavy debt burden of state-owned enterprises not only affects the pace of enterprise reform, but also affects the process of professional bank conversion to commercial banks, and even the speed of the entire economy. It is very necessary for the limited resources to be reconfigured more rationally and effectively through the restructuring of the debt of state-owned enterprises. This is not only to make the corporate debt structure reasonable and solve the problem of corporate debt burden, but also more important