本文主要对行政事业单位撤销、合并、改制等清算工作的现状和存在的问题进行了分析,列举了清算工作存在的不系统、不规范、缺乏统一规范的清算制度的突出问题,指出了建立规范的行政事业单位清算制度的意义,并对建立和规范清算制度进行了探索,提出了规范机构、规范程序、规范结果的基本建设思路。 This paper mainly analyzes the status quo and existing problems of liquidation work such as revocation, merger and restructuring of administrative institutions, and lists the outstanding problems in the liquidation work that are not systematic, non-standard, and lack of a unified and standardized liquidation system, and points out that the establishment of norms The significance of the liquidation system of the administrative institutions, and to establish and regulate the liquidation system were explored, put forward the basic construction ideas of standardizing institutions, standardizing procedures and standardizing the results.