企业改组改制、主辅分离,是改革发展的必然。目前从全国范围看,企业改组改制后变化显著:一是财务状况发生重大变化,企业的资产、负债和所有者权益都有不同程度的增减,结构也有显著变化;二是盈利和营运能力相对提升;三是合并、分立等改组模式带来企业资本、人员规模和经营范围 The reorganization and restructuring of enterprises and the separation of main and auxiliary businesses are inevitable for reform and development. At present, from a nationwide perspective, the changes have been notable since the reorganization and restructuring of the enterprises. First, significant changes have taken place in the financial conditions. The assets, liabilities and owners’ equity of the enterprises have varying degrees of increase and decrease, and the structure has also been significantly changed. Second, the profitability and operational capacity are relatively Upgrade; third merger, separation and other restructuring models bring business capital, staff size and scope of business