国有企业改制过程中存在大量资产剥离行为。这些剥离资产未纳入改制范围,其所有权仍属于国家,主要是土地、房屋、应收款等。政府国资管理部门和改制企业主管部门理应加强剥离资产的管理,避免国有资产流失。但从近年的审计实际看,不尽如人意。一阵“改制风”刮过后,后续管理却无法跟上,大量剥离资产处于“重剥离,轻管理”的状态,时间 There are a large number of divestitures in state-owned enterprise restructuring process. These divestiture assets are not included in the scope of restructuring, and their ownership still belongs to the state, mainly land, houses, receivables and so on. The government state-owned assets management department and the department in charge of the restructuring of enterprises should strengthen the management of the divestiture of assets and avoid the loss of state-owned assets. However, from the actual audit in recent years, it is unsatisfactory. A while “restructuring of the wind ” After shaving, the follow-up management can not keep up, a large number of stripped assets in “heavy stripping, light management ” state, time