加快步伐进行资源重组和优化配置从而提高企业经营绩效与核心竞争力,是东北国有企业生存与发展的必由之路,也是其承担国有经济发展历史使命的客观要求。以振兴东北为目的国有企业重组的发展模式应建立在股份制改革的实践基础之上,突破企业层面重组的单一模式,寻求基于产业、资源与能力为依托的其他多层次选择路径。国有企业大规模的改制与重组使东北经济逐步走向散发活力和资源配置优化的良性发展道路的同时,国有资产流失加速的问题也逐渐凸显出来。这既源于国有资产监管体制上的疏漏,也源于政府和企业内部各种非规范性动机的泛滥。本文在对国有资产流失原因进行深入挖掘和系统分析的基础上,从制度保障、规范行为及重建价值评估体系三个方面,探索防范国有资产继续流失的途径,为改革的深入开展提供依据。 Accelerating the pace of resource reorganization and optimizing allocation to improve business performance and core competitiveness is the only way for the survival and development of state-owned enterprises in Northeast China, and it is also an objective requirement for them to undertake the historical mission of state-owned economy development. The restructuring of state-owned enterprises for the purpose of revitalizing Northeast China should be based on the practice of joint-stock reforms, break through the single model of corporate-level restructuring, and seek other multi-level selection paths based on industries, resources, and capabilities. With the large-scale restructuring and restructuring of state-owned enterprises, the northeastern economy has gradually moved toward a virtuous development path of dissemination of vitality and optimization of resource allocation. At the same time, the problem of accelerating the loss of state-owned assets has gradually emerged. This stems from the omissions in the supervision system of state-owned assets, but also from the proliferation of various non-normative motives within the government and enterprises. Based on the in-depth excavation and systematic analysis of the causes of the loss of state-owned assets, this paper explores the ways to prevent the continued loss of state-owned assets from the three aspects of institutional guarantees, normative behaviors, and reconstruction of value evaluation systems, and provides a basis for further reforms.