国有中小企业是我国经济的重要组成部分,是在建国后各个阶段逐步形成的面广量多的企业群体,是与人民生活关系密切的中下层的基层经济实体。自党的国企改革的政策实行以来,国有中小企业的改制工作也逐步地展开。由于党的国有企业改革的总方针是抓大放小,目标是推行现代企业制度,所以,国有中小企业的改革在放小的范围内实施的是放开搞活的战略。在该战略具体实施以来,国有中小企业改革出现了因企制宜的改组、联合、兼并、租赁、承包与股份合作制等多种形式并存的精彩纷呈的局面,一时间全国许多的国有中小企业转换了经营机制,强化了经营管理,提高了经营效益,改革取得了初步的成果和可喜的局面。但由于国有中小企业 State-owned small and medium-sized enterprises are an important part of the economy of our country and are large-scale and large-scale enterprise groups that are gradually formed at all stages after the founding of the People's Republic of China. They are the grassroots economic entities at the lower and middle levels closely related to the people's livelihood. Since the policy of reforming state-owned enterprises has been put into effect, the restructuring of state-owned small and medium-sized enterprises has also been gradually started. Since the general principle of the reform of the state-owned enterprises in the party is to let itself go big and let it go, the goal is to implement the modern enterprise system. Therefore, the reform of the state-owned small and medium-sized enterprises should be implemented within a narrow scope by opening up and invigorating the strategy. Since the concrete implementation of the strategy, the state-owned SME reform has witnessed a splendid appearance of coexistence of various forms such as restructuring, union, merger, leasing, contracting and shareholding cooperation due to the establishment of enterprises. For a time, many state-owned small and medium-sized enterprises Transformed the operating mechanism, strengthened management and improved operating efficiency, and achieved initial success and gratifying results in the reform. However, due to the state-owned SMEs