目前，我国企业改革已进入实施战略性改组的新阶段，许多企业抓住经济结构调整的有利时机，实现大企业联合。兼并、并购等，已取得显著效果。但是，在资产重组过程中，我们看到还存在不少问题，应当引起注意。 一、谁是资产重组的主体。从我国的现状来看，国有企业属于国家所有 At present, the reform of our country's enterprises has entered a new phase of implementing the strategic restructuring. Many enterprises are seizing the favorable opportunity of economic restructuring and realizing the alliance of large enterprises. Mergers, mergers and acquisitions, has achieved remarkable results. However, during the reorganization of assets, we see that there are still many problems that deserve our attention. First, who is the main asset restructuring. From the current situation in our country, state-owned enterprises belong to the state