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从计划经济体制向社会主义市场经济体制转变的过程中,国有企业走过了十几年的改革历程,取得了世人瞩目的巨大成绩。当改革进入了建立现代企业制度的攻坚阶段,各种矛盾聚集暴露,许多企业陷入困境。西安变压器厂也不例外,面临着诸多不利因素。近两年来,我们从明晰产权、理顺财务关系入手,在资产重组方面作了有益的尝试,取得了明显的收效。一、对国有企业资产重组的认识1979年十一届三中全会以来,我国国民经济逐步从计划经济向社会主义市场经济过渡,国有企业一统天下的局面迅速被打破,出现了公有制、混合所有制和私有制经济并存的形势。目前,公有经济仍占有主导地位。然而,不论是国有企业、集体企业或私有企业,在市场经济发展到一定阶段时,都必然会出现企业资产结构优化组合,企业资产重组,乃至破产等等经济现象和法律现象,这是不以人们的意志为转移的正常现象。
From the planned economic system to the socialist market economic system, state-owned enterprises have gone through more than a decade of reform and achieved remarkable results. When the reform entered the stage of establishing a modern enterprise system, various contradictions were exposed and many companies were in trouble. Xi’an Transformer Factory is no exception and faces many unfavorable factors. In the past two years, we have begun to clarify property rights and rationalize financial relationships. We have made useful attempts in asset restructuring and achieved significant results. I. Recognition of State-Owned Assets Restructuring Since the Third Plenary Session of the Eleventh Central Committee in 1979, China’s national economy has gradually transitioned from a planned economy to a socialist market economy, and the situation in which state-owned enterprises dominate the world has quickly been broken down. Public ownership and mixed ownership have emerged. The coexistence of the private economy. At present, the public economy still occupies a dominant position. However, whether state-owned enterprises, collective enterprises, or private companies, when the market economy develops to a certain stage, there will inevitably be an economic phenomenon and a legal phenomenon such as the optimal combination of corporate asset structure, corporate asset restructuring, and even bankruptcy. People’s will is the normal phenomenon of transfer.