清产核资从一般意义上讲,就是对企业、单位拥有的各类资产进行全面清查,对占用的各项资金进行全面核实的工作。简单地说,就是“清查资产、核实国家资金、摸清国有资产‘家底’的工作。”改革开放以后,我国的经济结构发生了很大的变化,但是,国有资产的管理体制改革滞后,企业管理中存在资产况状不清,管理混乱,资产价值不实,经济效益较低,资产闲置、浪费和被侵占流失等问题。为逐步转换企业经营机制,使企业成为真正的独立的商品生产者和经营者,国务院决定1994年扩大清产核资试点范围,同时,在全国16个“优化资产结构,增强企业 Purchasing nuclear assets in a general sense is to conduct a comprehensive inventory of various types of assets owned by enterprises and units and conduct a thorough verification of the funds they occupy. To put it simply, it is the work of “checking assets, verifying state funds, and finding out what state-owned assets are.” After the reform and opening up, China’s economic structure has undergone great changes. However, the reform of the state-owned assets management system has lags behind. In management, there are problems such as unclear state of assets, chaotic management, false asset values, low economic returns, idle assets, waste, and loss of occupied assets. In order to gradually change the operating mechanism of the enterprise and make the company a truly independent commodity producer and operator, the State Council decided to expand the scope of pilot production and verification of nuclear assets in 1994. At the same time, it will “enhance the asset structure and strengthen the enterprise