[编者按]随着改革的不断深入，将现有的中小型国有企业进行产权重组，促进资产的优化组合，对一些严重亏损的企业实行兼并、破产是当前深化改革的一大举措。随着改革力度的加大，国家开始逐步推进了破产的实施．国务院开始在全国若干重点城市进行试点，并配予了相应的优惠政策? [Editor’s note] With the continuous deepening of the reform, the existing small and medium-sized state-owned enterprises to carry out property rights reorganization, promote the optimization of the combination of assets, the merger and bankruptcy of some seriously loss-making enterprises is a major measure to deepen the reform. With the increase of reform efforts, the country has gradually promoted the implementation of bankruptcy. The State Council began piloting pilot projects in several key cities across the country and allocated corresponding preferential policies.