伴随着我国经济体制改革的深入,党的十六大和十六届三中全会提出了加快调整国有经济布局和结构,完善国有资本有进有退、合理流动机制和推动产权有序流转的战略目标。国有企业都希望抓住机遇,加快企业产权制度改革步伐,从而提高企业核心竞争力,促进企业持续发展和维护社会稳定。国有企业退出过程中,也出现了诸如财务审计不严、资产评估不实等国有资产被低估贱卖的问题;出现透 With the deepening of China’s economic reform, the 16th CPC National Congress and the Third Plenary Session of the 16th CPC Central Committee put forward the strategic goal of speeding up the adjustment of the layout and structure of the state-owned economy, perfecting the mechanism of state-owned capital moving forward and retreat, flowing reasonably and promoting the orderly transfer of property rights . The state-owned enterprises all hope to seize the opportunity to speed up the pace of reform of the enterprise property right system so as to enhance the core competitiveness of enterprises and promote their sustainable development and social stability. During the process of the exit of state-owned enterprises, problems such as poor financial auditing and undervalued assets have led to the undervalued sale of state-owned assets.