一、纠正低估国有资产价值，造成国有资产大量流失的倾向。二、纠正资产重组只重视筹措资金，或将部份存量资产套现，而忽视企业转机建制的倾向。三、纠正在资产重组与股份制改造中轻质量、重数量的倾向。四、纠正企业在资产重组时，债权债务责任不落实，使不良资产无法盘清的 First, correct the tendency to underestimate the value of state-owned assets and cause massive loss of state-owned assets. Second, to correct assets reorganization only focus on financing, or cash on some of the existing assets, while ignoring the propensity of business transformation. Third, correct the tendencies of light quality and heavy quantity in the reorganization of assets and shareholding system. Fourth, to correct enterprises in the reorganization of assets, the debt obligations are not implemented, so that non-performing assets can not be identified