从理论上说.国有企业实行存量资产的流动和重组.对于解决国有经济的深层矛盾.提升企业的经营绩效有着重要的促进作用.然而,从我国资产重组的实际情况来看,真正能实现初衷,取得成功的却为数不多,资产重组的潜在能量还没有能得到充分的发挥.因此,进一步提高资产重组的科学性、规范性.是当前深化国企改革过程中值得注意的问题.一、资产重组对提高企业效率和效益的积极作用首先.资产重组可以实现资源的优化配置.计划配置资源的一个特点是生产要素一经进入企业、形成存量资产后,就呆滞凝固了.因为传统的产权制度限制了资产的交易和流动.这种存量资源配置的刚性是造成资源配置效率低下的深层原因,它使大量存量资产处于闲置或低效使用状态.对于一部分行业前景暗淡的亏损企业来说,由于资产无法流动、转移,也难有起死回生的希望.建立社会主义市场经济体制,其核心内容就是用市场为基础的资源配置方式取代以计划为基础的资源配置方式.市场配置资源是通过竞争性的价格机制来实现的,价格随着供求关系和竞争状况的变化而波动,引导新增资源不断由收益低的部门流向收益高的部门,使资源得到优化配置.但是.资源的优化配置不是靠一次配置就能完成的.而是一个不断进行的动态过程.这是由于经济活动中各种经 Theoretically. SOEs flow and restructuring of existing assets. For resolve deep contradictions of state-owned economy. Enhance business performance plays an important role. However, from a practical asset restructuring of our country, can really achieve the original intention , but the success of the few, the potential energy asset restructuring have not been able to get into full play. Therefore, to further improve the scientific, regulatory reorganization of assets. is currently deepen the SOE reform process deserve attention. First, assets an active role in restructuring to improve efficiency and effectiveness of the first asset reorganization can achieve the optimal allocation of resources. One feature planned allocation of resources is the factor of production, once into the enterprise, the formation of the stock of assets, on sluggish froze. because the traditional system of property rights restrictions the trading and liquidity of rigid configuration of this stock of resources is the deep causes of inefficient allocation of resources, it makes a lot of inventory assets is idle or inefficient use of state for industry outlook bleak part of loss-making enterprises, because assets Can not flow, transfer, it is difficult to revive hope. Establish a society Market economic system, the core content is to use market-based allocation of resources to replace the resource allocation plan based on the market allocation of resources is through the price mechanism to achieve competitive prices along with supply and demand and competition situation Changes and fluctuations, and guide the new resources continue to flow from the low-yielding departments to the departments with higher profits, the optimal allocation of resources.However, the optimal allocation of resources can not be completed by a configuration, but an ongoing dynamic process. This is due to various economic activities