目前,很多地方都在积极推行事业单位改制,把一些不代表政府履行职能的事业单位推向市场,使之成为完全独立的市场主体。从国有资产管理的角度看,事业单位改制的过程是事业单位中国有资产部分退出或完全退出的过程,也是实现国有资产保值增值的过程。在这一过程中,如果国有资产管理部门对改制单位中国有资产的监督管理不到位,资产所有权约束软化,再加上缺乏社会监督,国有资产就会因为改制而“缩水”。所以,事业单位改制过程中,要做到“三防范”、“三加强”。一是防范通过虚假呆坏账而致使国有资产“缩水”。在改制过程中,改制单位通过两种方式将一些不符合条件的应收账款列入呆坏账而 At present, many localities are actively promoting the restructuring of public institutions and bringing some institutions that do not represent the government in the performance of their functions to the market, making them completely independent market players. From the perspective of state-owned assets management, the process of the restructuring of public institutions is the process of the state-owned assets of the public institutions withdrew or completely withdrawn from their assets and the process of preserving and increasing the value of state-owned assets. In this process, if state-owned assets management departments fail to properly supervise and manage the assets owned by the reorganized units and the asset ownership is softened and bound, and lack of social supervision, the state assets will shrink due to restructuring. Therefore, the reform process in public institutions, to achieve “three prevention ”, “three strengthen ”. First, to prevent through the false bad debts and the state-owned assets caused “shrink.” In the restructuring process, the restructuring of the unit by two ways to some non-eligible accounts receivable bad debts and