当前,部分企业资产流失问题日趋严重,不仅危及企业的生存发展,也成为妨碍经济稳定和社会稳定的一个重要问题,应该引起经济管理部门的高度重视。 企业资产流失是指企业在生产领域和流通领域中出现的资产“跑、冒、滴、漏”现象。主要表现在:原辅材料及产成品亏库;待处理资产损失;应摊未摊费用;名目繁多的集资、摊派;应收款和发出商品中的呆帐;当年及历年未弥补的亏损等。产生企业资产流失的原因主要有: 1.承包经营企业缺乏自我约束机制。政府有关部门在同企业签订承包合同时,没有把企业历年形成的“包袱”纳入承包的内容,对于新产生的“包袱”也没有严格的考核办法。有的主管部门对企业实行以包代管,使企业在粗放经营中运行。 At present, the problem of the loss of assets of some enterprises is becoming increasingly serious, which not only jeopardizes the survival and development of enterprises, but also becomes an important issue that impedes economic stability and social stability. It should arouse the attention of the economic management department. The loss of corporate assets refers to the “run, run, drop, and drain” of assets that appear in the production and circulation sectors of the company. Mainly manifested in: loss of raw and auxiliary materials and finished products; loss of assets to be treated; unamortized expenses to be shared; fund-raising, apportionment of various items; bad debts in receivables and goods issued; losses not made up for the year and calendar year, etc. . The main reasons for the loss of enterprise assets are: 1. The contracting and operating companies lack self-restraint mechanisms. The relevant government departments did not include the “package” formed by the company over the years when signing the contract with the enterprise. There is no strict assessment method for the newly created “package”. Some competent departments implement package-based management for enterprises, allowing them to operate in extensive operations.