目前国有企业处于一种过渡负债状态,必须对其进行债务重组。债务重组包括两方面的内容,一是对现行债权债务关系进行调整;二是对调整后的债权债务进行管理。债务重组的目标,就是通过调整企业的债权债务关系,促进企业制度创新,优化国有企业资产结构与产权结构,重建市场运行的微观 At present, state-owned enterprises are in a state of transitional debt and must carry out debt restructuring. Debt restructuring includes two aspects, one is to adjust the existing relationship of claims and debts; the second is to manage the adjusted claims and liabilities. The goal of debt restructuring is to promote the innovation of the enterprise system by adjusting the credit and debt relationship of enterprises, optimize the structure of assets and property rights in state-owned enterprises, and rebuild the microscopic view of market operation