党的十五大以来 ,加快国有企业改革步伐 ,深化企业产权制度改革 ,以联营、兼并、出售、拍卖、股份合作等形式为主的国有中小型企业改制工作正在全国各地紧锣密鼓地进行。在实际评估确认工作中 ,我们发现许多改制企业由于各种原因都存在较多的不良资产。这些不良资产的存在使企 Since the 15th CPC National Congress, the reform of state-owned enterprises has been speeded up and the reform of the property rights system has been deepened. The restructuring of state-owned small and medium-sized enterprises, mainly in the form of joint ventures, mergers and acquisitions, auctions and joint-stock cooperation, is now taking place throughout the country in full swing. In the actual assessment of the confirmation work, we found that many restructuring enterprises due to various reasons, there are more non-performing assets. The existence of these non-performing assets makes enterprises