第一条为充分运用好关闭小企业中央财政专项补助资金（以下简称“专项补助资金”），推动地方压缩过剩和淘汰落后生产能力，促进经济结构调整，优化资源配置，制定本办法。第二条关闭小企业是指依照国家有关法律法规规定和经济结构调整政策对小煤矿、小糖厂、小水泥、小钢铁、 Article 1 These Measures are formulated in order to make full use of the special subsidy funds for the closure of the central government for small enterprises (hereinafter referred to as the “special subsidies”), to promote local compression of surplus and elimination of backward production capacity, promotion of economic restructuring and optimization of resource allocation. Article 2 The closure of small enterprises refers to the operation of small coal mines, small sugar mills, small cement, small steel and iron and steel enterprises,