资产重组：变龙还是变虫？文／汪海１９８４年７月，河北省保定市锅炉厂以承担债务的形式兼并了保定风机厂，这是中国企业的首个资产重组案。两个月后，保定市钢窗厂出资１１０万元，收购了保定市煤灰砖厂，这是首次由集体企业收购国有企业。但由于当时主流的经济理论将企... Asset reorganization: change the dragon or change pests? Wen/Wang Hai In July 1984, the Baoding Boiler Factory in Hebei Province took over the Baoding Fan Factory in the form of debt. This is the first case of reorganization of assets by Chinese companies. Two months later, Baoding Steel Window Factory invested RMB 1.1 million to acquire Baoding Coal Ash Brick Factory, which was the first time that a collective enterprise had acquired a state-owned enterprise. However, due to the mainstream economic theory at that time, enterprises would...