目前 ,国企改革已进入攻坚阶段 ,一些亏损、困难企业因地制宜 ,因企制宜被出售。如何在出售过程中防止国有资产流失？科学地、客观地正地对卖断企业资产、债权、债务的评估是确定买卖双方成交价格的依据 ,是防止国有资产流失的一个重要手段。各地财政、国资部门在对出售企业资 At present, the reform of state-owned enterprises has entered a crucial stage, with some losses and difficulties of enterprises adapted to local conditions and due to the development of enterprises. How to prevent the loss of state assets during the sale? Scientifically and objectively assessing the assets, claims and debts of sellers is the basis for determining the transaction price between buyers and sellers, and is an important means of preventing the loss of state assets. Around the financial sector, state-owned assets in the sale of corporate funds