在我国逐步走向社会主义市场经济体制的进程中，由于市场体系发育和要素流动性的提高，企业重组活动作为一种自觉的选择已初露端倪。应当看到的是，企业重组是币场经济高度发达的产物，是企业依据市场信号反映在经营发展方面的一种有效调整措施。由于经济转型时期外部环境不完? In the course of our gradual move toward the socialist market economic system, due to the development of the market system and the increase of factor mobility, the restructuring of enterprises has begun to take shape as a conscious choice. It should be noted that the reorganization of enterprises is the product of a highly developed economy in the currency market and an effective adjustment measure for the enterprises to reflect their business development based on market signals. As the external environment during the economic transition endless?