国有企业(企业集团)普通资产处置和资产损失核销在定义、适用法律法规、处理程序上有着明显的区别,但是两者之间又有着一定的联系,本文在着重探讨两者的区别的基础上,也着力挖掘了其彼此之间的联系,为国有企业(企业集团)正确进行普通资产处置和发生资产损失时进行资产损失核销处理提供相应的借鉴。 There are obvious differences between the definitions of the applicable laws and regulations and the handling procedures of state-owned enterprises (enterprise groups) in the disposal of common assets and loss of assets, but there is a certain connection between the two. This article focuses on the differences between the two It also tries to find out the connection between them and provide reference for the state-owned enterprises (enterprise groups) to properly handle the disposition of ordinary assets and write-off of asset losses when asset losses occur.