在激烈的市场竞争中,有少数乡镇企业由于多种原因而倒闭,而善后工作大都无人过问,资产无人清算,导致国家、集体和个人的财产蒙受损失。鉴于此,我认为应切实做好乡镇企业倒闭后的资产清算工作。首先,企业倒闭解散后,应当成立由乡镇政府中主管企业的部门会同本级财政部门一道或委托人民法院组织有关机关和人员组成的清算班子进行清算。其次,要明确清算内容,主要包括两个方面:一是查清企业财产,核实债务债权并登记造册;二是受偿债权,清偿债务,处理剩余财产。第三,在企业财产不足以偿还企业的全部债务时,应按照规定顺序清偿债务。一般应当在支付必要的清算费后,首先支付职工工资,然后是国家税收、 In the fierce market competition, a small number of township and village enterprises closed down due to various reasons. Most of the people who did not have any after-care work left their houses unmanned and assets were left without liquidation, thus causing losses to the property of the State, the collective and the individuals. In view of this, I think we should earnestly do the asset liquidation after the collapse of township and village enterprises. First of all, after the dissolution of an enterprise is dissolved, a liquidation team composed of competent departments of the township government in conjunction with the financial departments at the corresponding level or entrusted by the people’s court to organize relevant organs and personnel shall be set up for liquidation. Second, to clear the contents of the liquidation, mainly includes two aspects: First, identify the business assets, verification of debt claims and registration of the record; second is the claim, repay the debt, the remaining assets. Third, when the enterprise property is not enough to repay the entire debts of the enterprise, the debts should be paid off in the prescribed order. Generally, after paying the necessary liquidation fee, the employee should be paid first and then the state tax,