行政事业单位清产核资的内容主要包括:单位基本情况清理、账务清理、财产清查和完善制度等。笔者认为,如何做好行政事业单位的财产清查工作,尤其是实物资产的清查,是关系到清产核资能否达到预期目标的关键所在;做好实物资产清查,应特别关注以下事项。 The main contents of the capital verification and capital verification of administrative institutions include: the basic situation of the unit is cleared, the accounts are cleared, the system of property inventory and perfection is provided. The author believes that how to do an inventory of property in administrative units, especially the inventory of physical assets, is the key to whether the verification of assets and assets can reach the expected target. To do a good job of inventorying physical assets, we should pay special attention to the following issues.