市场经济处在不断的发展变化之中,在资源配置中起着决定性作用的先决条件无疑就是市场。目前我国部分中小企业已经明显无法与这种经济发展速度同步,为了加快建立现代化企业制度,产业结构调整的要求,需要对部分中小企业进行整合与重组。本文从我国地方中小企业的现状出发,分析其在产业调整过程中的资产重组,阐述企业重组的问题及意义。 The market economy is in constant development and change. The prerequisite for playing a decisive role in the allocation of resources is undoubtedly the market. At present, some SMEs in our country have obviously failed to synchronize with this pace of economic development. In order to speed up the establishment of a modern enterprise system and industrial restructuring, some SMEs need to be integrated and reorganized. Based on the current situation of local small and medium-sized enterprises in our country, this article analyzes the assets reorganization in the process of industrial restructuring and expounds the problems and significance of the reorganization of enterprises.