建立现代企业制度,促进资源流动与重组,是当前企业改革的主流。党的十五大明确提出按照“产权清晰、权责明确、政企分开、管理科学”的要求实行国有企业的改革。“企业重组”、“盘活资产存量”为每一个国有企业扭转颓势或扩张规模提供了发展契机。鉴于产权交易是促进企业资产流动与重组的重 Establishing a modern enterprise system to promote resource flow and reorganization is the current mainstream of corporate reform. The 15th National Congress of the Communist Party of China clearly put forward the reform of state-owned enterprises in accordance with the requirements of “clear property rights, clear rights and responsibilities, separation of government and enterprises, and management science”. “Enterprise restructuring” and “revitalizing asset stocks” provide an opportunity for every state-owned enterprise to reverse its trend or expand its scale. In view of property rights transactions, it is important to promote the flow and restructuring of corporate assets.