我们在对乡镇企业改制情况进行审计调查时发现,在企业改制中存在着许多资产流失的现象,其主要原因:1.财务账目不清。少数企业在改制前,不清查企业的往来,不核实企业的资产,导致账外资产隐性流失。如有的企业将购置的小汽车、摩托车等贵重商品只作费用列支而不作固定资产登记,甚至将这些资产处置后的 When we conducted an audit investigation on the restructuring of township and village enterprises, we found that there are many assets lost in the enterprise restructuring. The main reasons are: 1. The financial accounts are unclear. A small number of enterprises in the restructuring, do not check the business dealings, do not verify the assets of enterprises, leading to the tangible loss of non-performing assets. If some enterprises will buy cars, motorcycles and other valuables only for expenses listed without the registration of fixed assets, and even after the disposal of these assets