中小国有企业进行企业产权制度改革 ,有利于现代企业制度的建立和国有资产的优化整合 ,对于振兴地方财政、加快地方经济发展具有重大意义。但是 ,由于中小国有企业数量众多且分散、规模不大且不易引起注意 ,中小国有企业在转制中的国有资产流失问题一直没有引起足够重视 ,也没 The reform of enterprise property right system by small and medium-sized state-owned enterprises is conducive to the establishment of modern enterprise system and the optimization and integration of state-owned assets, which is of great significance to the revitalization of local finance and the acceleration of local economic development. However, due to the large number of small and medium-sized state-owned enterprises, which are scattered and small in size, and are not easy to attract attention, the problem of the loss of state-owned assets by small and medium-sized state-owned enterprises has not been given sufficient attention during the restructuring.