一、对企业中的国有资产必须进行评估、界定产权、明确债权债务责任,保证国有资产不流失。在企业进行资产出售和租赁经营中,资产评估结果是合理确定转让底价和租金的重要依据。评估工作应由取得评估资格的机构进行。资产评估既要遵循国家的有关评估准则,又要注意结合企业的具体情况,防止评估结果出现畸高畸低的现象。评估结果须经国有资产管理部门确认。 First, the state-owned assets in enterprises must be assessed, property rights defined, debt obligations clearly defined, to ensure that the state-owned assets are not lost. In the asset sales and leasing operations of an enterprise, the asset appraisal result is an important basis for reasonably determining the base price and the rent. The assessment should be conducted by the organization that has obtained the assessment. Asset assessment should not only comply with the relevant assessment criteria of the country, but also pay attention to the specific conditions of the company and prevent the assessment results from appearing abnormally high and abnormally low. The assessment results must be confirmed by the state-owned assets management department.