Correct financial channel should be chosen and gradually put into practice in order to avoid this kind of risk . chapter 4 : on barriers and countermeasures for enterprise assets recomposing . three difficulties of enterprise assets recomposing are high assets liability ratios , large sum of old - age pension for retired staff and the reassignment 企業(yè)過(guò)高的資產(chǎn)負(fù)債率,離退休職工的養(yǎng)老金負(fù)擔(dān),和富余人員的安置,是企業(yè)資產(chǎn)重組的三大難點(diǎn),而這些難點(diǎn)的解決,最終表現(xiàn)為需要高額的費(fèi)用,這些費(fèi)用負(fù)擔(dān),實(shí)際上構(gòu)成了我國(guó)企業(yè)資產(chǎn)重組的重要原因。