深化财税体制改革推进企业资产重组□□秦书华□□国有大中型企业改革的目标和方向是建立现代企业制度，而资产重组是建立现代企业制度的的重要手段。自１９９５年下半年以来，“企业资产重组”越来越成为各方人士议论的热门话题。从中央到地方，从各部委到各类企业，都在... Deepen the Reform of Finance and Taxation System and Promote the Reorganization of Enterprise Assets □ Qin Shuhua □ The goal and direction of the reform of large and medium-sized state-owned enterprises is to establish a modern enterprise system. Asset restructuring is an important means to establish a modern enterprise system. Since the second half of 1995, “corporate asset restructuring” has become a hot topic of discussion in various fields. From the central to the local ministries and commissions to all kinds of enterprises are in ...