一、政府应否对国有小企业整体亏困承担责任从试点的情况看，大多数企业转制是以职工出资购买存量资产和增量资产为标志，使职工具备出资者和劳动者的双重身份，进而可以参与管理，并享有按劳和按资分配的双重权利。伴随这一过程，职工也付出了双重的代价。一是付出了没有得到 1. Whether the Government Should Take Responsibility for the Overall Deficiency of Small State-Owned Enterprises From the pilot point of view, most enterprises’ conversions are marked by the employees’ purchase of stock assets and incremental assets, so that employees have dual identities of funders and laborers. It can then participate in management and enjoy the dual rights of distribution according to labor and capital. With this process, employees also paid a double price. One is that it has not been paid