企业产权制度改革是建国以来国家对公有制企业进行的一次规模最大、触及层次最深刻的重大变革。各地在探索运作中基于地方利益，不同程度地逃废金融债务，加重了金融机构庞大的不良债权，已在局部地区产生了信用危机，直接制约了地方经济发展。在当前企业重组逃债愈演愈烈之时? The reform of the property right system of the enterprise is the largest and most profound major change that the state has made to the public-owned enterprises since the founding of the People’s Republic. All localities, in their exploration and operation, escaped financial debts to varying degrees on the basis of local interests and aggravated the huge amount of bad debts of financial institutions. This has created a credit crisis in some areas and directly constrained the development of local economy. In the current corporate restructuring evasion of the escalating time?