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作 者:张鹭航 ZHANG Luhang(School of Economics and Management,Yangtze University,Jingzhou 434000,China)
机构地区:[1]长江大学经济与管理学院,湖北荆州434000
出 处:《商业观察》2024年第14期92-95,共4页BUSINESS OBSERVATION
摘 要:资产是企业的生存和经营之本。随着我国市场经济体制的逐步完善,对国有企业的资产管理提出了更高的要求。因此,在我国上市公司中,上市公司的资产管理是上市公司的核心。近年来,对国企进行清产核资审计的数量不断增加,清产核资对于弄清国企的家底、掌握国企的资产情况具有十分重要的意义。文章从企业清产核资的定义和目的出发,分析了企业清产核资的重要性和可能出现的问题,并提出了相应的解决办法。Assets are the foundation of the survival and management of an enterprise.With the gradual improvement of China's market economic system,higher requirements are put forward for the asset management of state-owned enterprises.Therefore,in China's listed companies,the asset management of listed companies is the core of listed companies.In recent years,the number of liquidation audit of state-owned enterprises is increasing,and it is of great significance to clarify the background of state-owned enterprises and grasp assets of state-owned enterprises.Starting from the definition and purpose of enterprise liquidation,the paper analyzes the importance and possible problems,and puts forward corresponding solutions.
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