今年以来,各地都在积极探索“先出售后改制”试点,尤其是对那些产业放开的中小型微利的国有企业,不仅国有资产管理部门积极主张出售,确保国有资产保值和不流失,集中财力办大事,而且政府也积极主张出售,既可以从更多的企业事务中解脱出来,也能促进企业转换经营机制,真正落实企业经营自主权,明确企业的盈亏责任,建立新型的企业制度,使其成为市场竞争主体。由此可知,先出售后改制对于深化企业改革有着极其重要的现实意义。 Since the beginning of this year, all localities have been actively exploring the pilot program of “first-to-sell after-sales reform”, especially for small and medium-sized, profit-making state-owned enterprises that have been liberalized by the industry. Not only the state-owned asset management departments have actively advocated the sale, ensuring the preservation and non-disposal of state-owned assets, and concentrating financial resources. To handle major events, and the government also actively advocates the sale, it can be freed from more corporate affairs, and it can also promote the transformation of the operating mechanism of enterprises, truly implement the autonomy of the enterprises, clarify the profit and loss responsibilities of the enterprises, and establish a new type of enterprise system. It becomes the main body of market competition. It can be seen from this that the restructuring after the sale has an extremely important practical significance for deepening the reform of the enterprise.