各省、自治区、直辖市人民政府,国务院各部委、各直属机构:党的十五大以来,各地区、各部门按照建立社会主义市场经济体制的要求,加快企业改革步伐,取得了一定的成效。但是,在国有中小企业和集体企业改制过程中,不少地方出现了借企业改制之机悬空、逃废金融债务的现象。这种行为严重破坏了社会信用关系, People’s governments of all provinces, autonomous regions, and municipalities directly under the Central Government, all ministries and commissions of the State Council, and organizations directly under the Central Government: Since the Party’s fifteenth National Congress, all regions and departments have accelerated the pace of enterprise reform in accordance with the requirements for the establishment of a socialist market economic system and have achieved certain results. However, in the process of reforming state-owned small and medium-sized enterprises and collective enterprises, there have been phenomena in many places where companies are suspended by the restructuring of their companies and financial liabilities are evaded. This behavior has seriously damaged the social credit relationship.