当前,中小企业在我国国民经济发展中的不可替代作用越来越被人们所认识。但是,大多数已进行改革的国有小企业,仍然机制不活、管理不善、负担沉重,加之改革不配套等问题,给改制后的小企业生存和发展带来一系列的困难,仅江油市前二年实行股份制和股份制合作改造的国有企业,又重新进行破产的就达10户,其他尚 At present, the irreplaceable role of SMEs in the development of China’s national economy is increasingly recognized by people. However, most of the state-owned small enterprises that have undergone reforms still have the problems of inactive mechanisms, poor management, heavy burdens, and unfavorable reforms. This poses a series of difficulties for the survival and development of small enterprises after restructuring, only Jiangyou City. In the second year, the state-owned enterprises that have undergone the joint-stock system and joint-stock system cooperation and reform have re-bankrupted to 10 households. Others