企业附属实体是计划经济体制下的产物,是由企业独资成立的,其经营生产业务大部分依托企业,附属实体创新、开拓能力较弱,经营激励手段匮乏。因此多数附属实体生产经营处于萎缩状态,经济效益低下,附属实体改制是企业主副剥离,走出困境,提高经济效益,建立现代企业制度的重要途径之一。笔者曾亲历过附属实体改制工作,目前又正在主持实施另一家附属实体改制工作。下面就附属实体改制中存在的问题做些探索,望能在今后的附属实 The affiliated enterprise is a product under the planned economy system, which is solely funded by the enterprise. Most of its business operations are based on the innovation of enterprises and affiliated entities with weak developing ability and lack of operating incentives. Therefore, the majority of affiliated entities are in a state of shrinking production and operation with low economic returns. Subsidiary entity restructuring is one of the important ways for the business owners to divest and extricate themselves from difficulties and improve economic efficiency and establish a modern enterprise system. I have personally experienced the restructuring of ancillary entities, is currently in charge of the implementation of the restructuring of another subsidiary entity. Here are some problems in the conversion of affiliated entities to explore, hope in the future of the attached reality