以国有资本从竞争行业中退出为突出特征的国有企业改制,在经历了相当长的一段时间后已经取得了阶段性的成果。在这一过程中,国有资本无论是采用管理层收购的退出模式还是采用引进战略投资者的退出模式,都不可避免地涉及一个敏感话题——不良资产处置。不良资产处置的方式有很多,较常见的方式有政府核销、资产重组、债转股、资产证券化等形式。本文拟通过对国企改制中政府核销这一资产处置行为的分析.探讨一下在政府核销行为中存在的问题及影响,并借以探讨适当的政府核销行为, The state-owned enterprise restructuring with the state-owned capital withdrawn from the competitive industries as the salient feature has achieved staged results after a long period of time. In this process, whether the state-owned capital withdraws from the MBO or adopts the withdrawal mode from the introduction of strategic investors inevitably involves a sensitive topic - the disposal of non-performing assets. There are many ways to dispose of non-performing assets. The most common ones are government verification and cancellation, reorganization of assets, conversion of debt into equity and asset securitization. This paper intends to analyze the behavior of the government verification of asset disposal by the government in the reform of state-owned enterprises.To explore the problems and influence in the verification of the government, and to explore the appropriate government verification behavior,