根据国务院、人民银行的有关要求,对中小法人金融机构清理整顿以及改制建制工作中的一项重要内容,就是对这些机构进行清产核资。即通过聘请审计、会计事务所等中介机构对中小法人金融机构的清产核资,全面查清这类机构资产、负债、所有者权益及财务的真实情况,核实各项资产损失,确定中小法人金融机构的总体风险状况,以便人民银行会同当地政府的相关部门准确判定风险程度,发现问题的症结所在,为制定处置对策和措施提供决策依据。一、对中小法人金融机构清产核资应注意的问题1、在信贷资产清查和评估中 According to the relevant requirements of the State Council and the People’s Bank of China, an important part of the work of rectifying and reforming the financial institutions of small and medium-sized legal persons, as well as the restructuring, is to clear the capital of these institutions. That is, by hiring auditors, accounting firms and other intermediary agencies for small and medium-sized corporate financial institutions of the capital verification, a full examination of such institutions, assets, liabilities, owners’ rights and the true state of the financial, verification of the loss of assets, So as to enable the PBC, in conjunction with the relevant departments of the local government, to accurately determine the degree of risk and find out the crux of the problem and provide the basis for making decisions on the formulation of disposal measures and measures. First, the small and medium-sized corporate financial institutions should pay attention to the issue of capital verification 1, in the credit asset inventory and evaluation