融资难的问题一直困扰着改制企业 ,成为制约区域经济发展的瓶颈。为此 ,我们对９家已改制中小企业（破产出售５家、破产租赁１家、股份制改造３家）和５家金融机构进行了典型调查。（一）从企业角度看 ,改制中小企业应切实加强经营管理 ,提高竞争能力和信誉度。１、加强内部管 The problem of financing difficulties has plagued the restructuring of enterprises and has become the bottleneck restricting the development of regional economy. To this end, we conducted a typical survey of 9 small and medium-sized enterprises (5 for bankruptcy sale, 1 for bankruptcy, 3 for shareholding reform) and 5 financial institutions. (1) From an enterprise perspective, the restructuring of SMEs should effectively strengthen management and enhance their competitiveness and credibility. 1, to strengthen the internal control