国有企业改革是国家经济体制改革的中心环节,随着国有企业改革的深入,其中存在的问题也逐步显露,尤其是企业改制后的债务问题显得尤为突出。有的企业借改制之机逃避债务,损害债权人的利益;有的企业在改制过程中故意隐瞒或者遗漏债务,损害兼并方或者购买者的利益。对企业改制后债务的承担,根据我国法律、法规,主要有以下几类: 一、企业兼并的债务承担:(1)企业吸收合并后,被兼并企业的债务应由兼 The reform of state-owned enterprises is the key link in the reform of the national economic system. With the deepening of the reform of state-owned enterprises, the existing problems are gradually revealed. In particular, the debt problems after the restructuring of enterprises are particularly prominent. Some enterprises use the opportunity of restructuring to evade their debts and harm the interests of creditors. Some enterprises deliberately conceal or omit their debts during the process of restructuring, thus damaging the interests of the merging party or the purchaser. According to the laws and regulations of our country, there are mainly the following types of debts to the enterprise after the restructuring: 1. Debt commitments of the merger of enterprises: (1) After the enterprises absorb the merger, the debts of the merged enterprises should be both