一、净资产是零或负数的中小型外贸企业的改制方式净资产是零的或接近零或负数的企业应在有鼓励措施的条件下无偿转让给现有企业的经营者和员工。二、有一定净资产的中小型外贸企业的改制方 1. The mode of reform of small and medium-sized foreign trade enterprises whose net assets are zero or negative The enterprises whose net assets are zero or near zero or negative should be transferred to the existing enterprises’ operators and employees free of charge under the conditions of encouraging measures. Second, the restructuring of small and medium-sized foreign trade enterprises with certain net assets