在改制过程中,政府都门为使企业轻装上阵,对改制企业不需用的资产,多次催讨难以收回的应收款等不良资产,职工宿舍、食堂、幼儿园等非经营性资产和离退休费用,采取了剥离核销和提留办法,这对全面推进企业改制步伐起了积极的作用。但从对改制企业的审计情况看,存在较多的问题。主要表现在: In the restructuring process, the government government to make light of the business operations of the restructuring of enterprises do not need the assets, repeatedly reminded the recoverable receivables and other non-performing assets, staff quarters, canteens, kindergartens and other non-operating assets and retired Expenses have been stripped off and canceled. This has played an active role in promoting the pace of corporate restructuring in an all-round way. However, judging from the audit on the restructuring of enterprises, there are still many problems. Mainly in: