资产、债务的剥离,是一项原则性、针对性很强、操作性要求很高的工作,它直接关系到资产、债务重组的合理与否,是股改成功非常重要的一环。本文拟结合某企业的实际探讨国企改制资产、债务剥离方案的制订与操作问题。文中所谈到的企业为一国有特大型企业,下辖主体、辅助等20余个二级单位,主要生产氧化铝、电解铝、铝型材等产品。总公司统管大宗原材料的采购、管理,主要产品的销售、货款 The stripping of assets and liabilities is a principled, highly targeted and highly operational work. It is directly related to the rationalization of assets and debt restructuring and is a very important part of the success of stock reform. This article intends to combine the reality of an enterprise to explore the formulation and operation of state-owned enterprise restructuring of assets, debt stripping program. The article mentioned in the enterprise is a state-owned large enterprises, under the jurisdiction of the main body, supporting more than 20 second-level units, the main production of alumina, electrolytic aluminum, aluminum and other products. Headmaster oversee the bulk of raw materials procurement, management, sales of major products, payment