当 前 ,以产权制度改革为核心的企业改制正在各地进行。在此 ,笔者结合实际对改革改制企业资产处置中产生的若干问题谈谈个人看法。一、改革改制企业资产价值确认中存在的问题无论企业采取何种改制形式 ,对企业资产的确认、计量是至关重要的环节 ,资产价值能否正确、合理的体现 At present, the reform of property rights system as the core enterprise restructuring is being carried out around. At this point, the author combined with the actual reform of the restructuring of the assets of the enterprise to deal with a number of questions about personal views. First, the reform and restructuring of the enterprise asset value of the problems identified No matter what kind of restructuring enterprises take, the confirmation of the assets of the enterprise, measurement is an essential part of the asset value can be correct and reasonable reflection