摘 要随着我国改革的深化和市场的发育，以联合兼并为基本形式的资产重组作为一种自觉的选择被推上了我国经济生活的舞台，并呈加速发展的态势。经济全球化进一步加剧了全球经济的竞争，使我国国有企业改革发展面临更为严峻的挑战。我国在《关于国有企业改革和发展若干重大问题的决定》中明确指出：“推进国有企业改革和发展，必须从战略上调整国有经济布局和改组国有企业。应着眼于搞好整个国有经济，推进国有资产合理流动和重组，调整国有经济的布局和结构，积极发展大型企业和企业集团，放开搞活中小企业。”这表明，国有企业资产重组已成为我国经济结构调整的重要内容。这也是我国国有企业未来十年改革和发展的指导方针之一。本文就国有企业资产重组的背景及现状入手，对国有大中型企业资产重组模式进行件简要介绍，重点对资产重组模式中分立式的产权重组进行分析，其中本文通过对若干企业的实地考察，从中选择了两个代表性企业的案例，来为这种反思提供实证的依据。并提出了分立式重组的理论依据。本文认为，分立重组的重要原因在于市场结构特征；在于市场上买者和卖者的竞争状况。但是，分立重组的另一个更重要原因则在于激励机制的变化。最后文章对我国国有企业资产改革取得的成绩做了一点总结，并提出今后产权改革中需要注意的问题。关键字：国企改革 资产重组 重组模式 分立式重组AbstractWith the development of market and reform, assets reorganization which has been one of the most important elements in economic circle. The economic globalization intensify the competition of global economy, which make development of state owned enterprise faces more challenge. In” big decisions about important issues on reform and development of state owned enterprise” Chinese Communist points out that in order to further the development of state owned enterprise; we must restructure state owned enterprise. It shows that state owned assets reorganization has been one of the most important aspects in the process of economy structure adjustment. The contents of this article include description of background and status of assets reorganization of state owned...
