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针对企业清产核资清理出的不良资产中可清理和可追索的债权、投资和实物资产损失所占比重较大的状况,国有资产监督管理委员会要求企业将这部分资产进行剥离:一部分留归企业,一部分划转到国有资产经营管理公司;并要求企业及国有资产经营管理公司加强账销案存资产的管理,高度重视不良资产的清理和追索工作,尽可能地盘活账销案存资产,减少和挽回资产损失。本文以账销案存资产台账管理为出发点,严格划分工作职责,规范资产处置与销案工作程序,便于企业或国有资产经营管理公司加强账销案存资产管理。
In view of the relatively large proportion of the non-performing assets cleared out by the enterprise for cleaning up and retrieving of non-performing assets, the proportion of loss on claims for investments and physical assets is relatively large, the State-owned Assets Supervision and Administration Commission requires the enterprises to divest this part of assets: Enterprises, and part of them transferred to state-owned asset management companies; and require enterprises and state-owned asset management companies to strengthen the management of their account receivables, attach great importance to the clean-up and recourse of non-performing assets, liquidate their accounts as much as possible and reduce And restore the loss of assets. In this paper, the account management of accounts receivable assets as a starting point, the strict division of job responsibilities, standardize the disposal of assets and the work of the case, so that enterprises or state-owned assets management companies to strengthen the management of accounts receivable.