根据党中央,国务院决定“八五”期间将在全国范围内有计划地开展清产核资工作。但目前许多人对清产核资认识模糊,认为清产核资就是资产清查,不了解还有资产评估。为此,本文谈点粗浅看法。 所谓清产核资就是清查企业资产,核定其资产价值。清产核资的主要内容有二:即资产清查和资产评估。两者由于其特点不同,发挥的作用也不相同。资产清查,即指一般意义而言的财产盘点。它是指通过财产实物,现金等的实地盘点和对银行存款、往来款项的核对,以查明资产是否帐帐相符、帐实相符的一种方法。而资产评估,则是根据特定的目的,依照法定的标准与依据,运用一整套科学的专门方 According to the Party Central Committee, the State Council decided that during the “Eighth Five-Year Plan” period, it will carry out planned production and verification of nuclear assets in the country. However, at present, many people are ambiguous about clearing nuclear assets. They believe that clearing nuclear assets is an inventory of assets, and there is no understanding of assets assessment. For this reason, this article talks about the superficial view. The so-called “clearing of production and capital verification” is to check the assets of enterprises and verify the value of their assets. The main contents of capital verification and capital verification are two: namely, assets inventory and asset evaluation. Both have different roles due to their different characteristics. Assets inventory refers to inventory of assets in a general sense. It refers to the way in which the physical assets, cash and other physical inventory and the bank’s deposits and payments are checked to find out whether the assets are consistent and accountable. The asset assessment is based on specific purposes, in accordance with the statutory standards and basis, using a set of scientific specialized parties.