企业产权制度改革,这是一项涉及面广,政策性强,直接关系到中小企业职工和企业切身利益的重大改革。在产权改制过程中,笔者了解到一些企业资产管理存在较多的问题,资产不实,不良资产过大,资产流失、浪费严重,个别企业资产流失及不良资产要占全部资产的三分之一。为了不影响企业产权改革工作顺利进行,减少后遗症,有关职能部门在实际操作过程中,采取因企制 The reform of enterprise property rights system is a major reform that involves a wide range of policies and has a direct bearing on the immediate interests of SMEs’ employees and enterprises. In the process of property rights restructuring, the author understands that there are many problems in asset management in some enterprises. The assets are not real, the non-performing assets are too large, the assets are lost and the waste is serious. The loss of assets and the non-performing assets of individual enterprises account for one third of the total assets . In order not to affect the smooth progress of property rights reform, reduce the aftermath, the relevant functional departments in the actual operation, due to enterprise system