China's state-owned enterprise reform began in 1978, when the third plenary session decided to reform and opening-up. The research and practice in the reform of state-owned enterprises have deepened during last thirty years. The concept of state-owned enterprise restructuring began to appear since the late 1980's, when small and medium-sized state-owned enterprise reformed joint-stock system. The 14th congress cleared that establishing modern enterprise system would be the target of the reform of state-owned enterprises. After the 16th congress, the direction of the reform of state-owned enterprises was more explicit. The reform of property right system should be establish the modern corporate governance structure features of equity diversified joint-stock enterprises with the core of the reform of state-owned enterprises. So far, there are lots of macro researches on the establishment of a modern enterprise system, however there are few research on the specific issues of small and medium-sized enterprise restructuring in prefecture-level cities of undeveloped areas.This paper, using the method of analysis theory and examples conjointly and basing on the previous studies on the reform of state-owned enterprises, researches the mode system of the small and medium-sized state-owned enterprises'restructuring in Sichuan Guangyuan city. Main content as follows: expound the related concept of state-owned enterprise reform, review history the reform of state-owned enterprises in China, and analysis of the reform of state-owned enterprises in the process, including many topics of state-owned economic structure optimization, property rights system, employee relations and relationship between government and enterprises; introduce the basic situation of the reform of state-owned enterprises in Sichuan Guangyuan city, state the reform of state-owned enterprises, the disposal solution and the main measures of the difficult problem, including reform measures of property rights system, employee relations and the restructured enterprises legacy; analyze the main difficulties and solution and measures on enterprise restructuring, combined typical cases that the bankruptcy and restructuring of Guangyuan Textile Factory and the reform of 081 Electronic Group. |