从1998年开始,我国企业资产重组日渐活跃,许多绩差企业力图通过资产重组重获新生。但是,由于我国现行的企业破产法律制度中缺乏企业重整制度,资产重组因此成为一些濒临破产的绩差公司摆脱困境的唯一选择。不过,借鉴美英等国家的实践,对于即将或已破产的企业成功地进行资产重整, Since 1998, the reorganization of assets of enterprises in our country has become increasingly active, and many poor enterprises try to regain their lives through asset restructuring. However, due to the lack of a corporate reorganization system in the current bankruptcy legal system in our country, the reorganization of assets has therefore become the only choice for some poor companies that are on the verge of bankruptcy to get out of their predicament. However, draw lessons from the practice of the United States and Britain and other countries, the success of asset restructuring for the forthcoming or bankrupt enterprises,