当前，资产流失和浪费问题颇为人们关注。有的说要防止企业股份制改造过程中的资产流失和浪费；有的则认为公有民营中公有资产有大量流失和浪费；更有的认为实行企业承包制是最大的资产流失和浪费，众说纷纭。笔者认为，产权制度改革过程中是有资产流失和浪费的问题存在，更应 At present, the issue of asset loss and waste is quite a concern. Some said that it is necessary to prevent the loss and waste of assets in the process of reforming the company’s shareholding system; others believe that there is a large amount of public assets lost and wasted in public ownership; more, it is believed that the implementation of enterprise contracting system is the greatest loss of assets and waste, and the opinions vary. The author believes that there are problems of asset loss and waste in the process of the reform of the property rights system.