一是观念性障碍。企业重组是改革开放至90年代才提出的一项新课题,理论界研究不够深入,缺少发达国家重组经验模式的总结和把握,致使长期形成的价值观念、经营思维习惯和企业运行方式与其发生极大的冲撞,严重阻碍企业重组行为的仟展。这一认识上的差异和滞后突出表现在四方面。第一,经济界和企业界一般认为生产经营管理不善或连年亏损、濒于破产的企业才需重组,但没有认识到生产经营正常,甚至具有发展优势的企业也可以重组。第二,把企业重组片面理解为资产重组,使得相当多的企业热衷于“资产经营”,缺乏对“低层 The first is conceptual obstacles. Enterprise reorganization is a new topic proposed in the 1990s only after the reform and opening up. Theoretical studies are not thorough enough, and the summary and grasp of the empirical models of the reorganization of developed countries are lacking, resulting in the long-term formation of values, business habits, and the way companies operate and their occurrence. Big shocks have severely hindered the expansion of corporate restructuring. This difference in understanding and lag is prominent in four aspects. First, in the economic and business worlds, it is generally believed that enterprises with poor management of production and operations or losses in successive years and bankruptcy are subject to reorganization. However, they do not realize that enterprises with normal production and business operations, or even enterprises with development advantages, can also be reorganized. Second, understanding corporate restructuring one-sidedly as a reorganization of assets, making a considerable number of companies keen on “asset management” and lack of “low-level”