党的十五大明确提出把转换企业经营机制作为搞活国有大中型企业的一个重要举措,全国各地也都在抓紧进行企业转制的试点工作。从部分地区的试点情况来看,企业改制中明显存在着立法滞后的问题,如国家控股比例和方式,股份制运作规程,股份资产核算规则等均鲜有明确的立法规范,形成了改制工作中的“盲区”和“误区”.本文仅对企业转制中借款保证之债的处理做一个粗浅的探 The 15th National Congress of the CPC explicitly put forward the transformation of the operating mechanism of an enterprise as an important measure for invigorating large and medium-sized state-owned enterprises. Pilot work on the restructuring of enterprises has also been carried out all over the country. From the pilot projects in some regions, there are clearly some problems in the process of enterprise restructuring such as lagging legislation, such as the proportion and mode of state-controlled shares, the operating rules of joint-stock companies, and the rules for the accounting of joint-stock assets. “Blind spot ” and “misunderstanding ” This article only on the corporate restructuring of the loan guarantee debt to do a superficial exploration