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企业不良资产核销是国有企业清产核资和企业改制审 计评估中的重要一环,加强对不良资产核销的管理,已成 为顺利推进国有企业改革,夯实国有资产家底,防止国有 资产流失的重要方面。本文试结合国家新出台的有关政策 法规及实际工作中的经验体会,对不良资产核销管理中的 有关问题进行初步探讨。
The write-off of non-performing assets of enterprises is an important part of the state-owned enterprises’ capital verification and audit of enterprise restructuring. Strengthening the management of writing off non-performing assets has become an important factor in the smooth progress of state-owned enterprise reform, the consolidation of state-owned assets and the prevention of the loss of state-owned assets. aspect. In this paper, we will try to discuss the relevant issues in the management of non-performing assets through the introduction of relevant policies, regulations and practical experiences in the country.