当前,企业因改制在核销不良资产的过程中存在两种不良倾向:如果是内部职工持股购买,企业主管部门及企业就希望多核销不良资产;如果是对外入股或出售,则希望少核销或不核销不良资产。针对以上情况,江苏省沭阳县财政国资部门在核销不良资产工作中,坚持严把三关。一是文件规定关。即对照有关文件规定,根据企业清产核资情况,应该核销的 Currently, there are two unhealthy tendencies for enterprises to write off nonperforming assets because of restructuring. If they buy shares internally, their supervisory departments and enterprises would like to write off non-performing assets in multiple ways. If they are buying or selling shares abroad, Write off or not write off bad assets. In view of the above, Shuyang County, Jiangsu Province, state-owned financial sector in the verification of non-performing assets, adhere strictly to the three. First, the provisions of the document off. That control the relevant documents, according to the enterprise inventory and verification of the situation, should be written off