齐齐哈尔市近年来摸准了医治资不抵债国有企业症结的脉搏，采取对症下药因企施策的得当改革措施，为破产重组的国有企业疏通了脉络，收到了强筋壮骨的效果。齐齐的主要作法是分类推进，五路并举：一是针对整体不活而部分有生机的企业采取先分后破改革措施。即先分立出能够自身 In Qiqihar City, in recent years, the pulse of insolvency of state-owned enterprises with medical treatment has been pinpointed, and appropriate reform measures have been adopted to correct the state-owned enterprises for bankruptcy and reorganization. This has helped the state-owned enterprises that have bankrupted and restructured. Qi Qi’s main approach is to promote the classification, five roads at the same time: The first is to focus on the overall inactive and some viable enterprises to take the first break after the reform measures. That is, first separate yourself