摘要
國(guó)有企業(yè)清產(chǎn)核資是現(xiàn)代國(guó)有企業(yè)資產(chǎn)清算的重要內(nèi)容，可以徹底的摸清國(guó)有企業(yè)的真實(shí)財(cái)產(chǎn)。對(duì)于政府部門的管理，以及企業(yè)管理者的績(jī)效評(píng)定有著重要的作用。國(guó)有企業(yè)清產(chǎn)核算的結(jié)果直接關(guān)系到國(guó)有企業(yè)的財(cái)產(chǎn)管理好壞和領(lǐng)導(dǎo)者的領(lǐng)導(dǎo)能力的高低。也直接反應(yīng)了國(guó)有財(cái)產(chǎn)是否增值。通過(guò)對(duì)國(guó)有企業(yè)的清產(chǎn)核資可以讓政府部門和企業(yè)領(lǐng)導(dǎo)者對(duì)企業(yè)的目前狀況有更好的了解，以至于在以后的工作中做出更好的決策，以促進(jìn)國(guó)有企業(yè)更好的發(fā)展。
本文首先介紹了目前內(nèi)外對(duì)清產(chǎn)核資的研究現(xiàn)狀和清產(chǎn)核資的相關(guān)理論概述，其次介紹了四川某酒廠的清產(chǎn)核資現(xiàn)狀。再依據(jù)因果分析法，系統(tǒng)的分析了該企業(yè)所存在問(wèn)題的原因。結(jié)合理論確定解決問(wèn)題的方法并提出相應(yīng)的管理建議。最后總結(jié)國(guó)有企業(yè)清產(chǎn)核資的特點(diǎn)和重點(diǎn)，以及在國(guó)有企業(yè)清產(chǎn)核資過(guò)程中應(yīng)注意的一些問(wèn)題。

關(guān)鍵詞 國(guó)有企業(yè) 清產(chǎn)核資 財(cái)務(wù) 對(duì)策

Abstract
Inventory of state-owned enterprises is an important aspect of the liquidation of assets which allows a throrough understanding of the real property of the state-owned enterprises. For the management of government departments, as well as assess the performance of enterprise managers have an important role. Clearance capacity of state-owned enterprises account for the results of state-owned enterprises directly related to the quality of property management and leadership level of leadership. Also a direct response to whether the value-added of state-owned property. Through the inventory of state-owned enterprises will allow government departments and business leaders of the current state of the enterprise have a better understanding of that work in the future make better decisions in order to promote better development of state-owned enterprises.
This paper first introduces the current inventory of internal and external research on the inventory status and an overview of the relevant theory, followed by Sichuan introduced the status of a winery's inventory. Further analysis based on cause and effect, systematic analysis of the existence of the business problem. Combination of theory to determine a solution to the problem and propose management. In conclusion, the characteristics of state-owned enterprises and key inventory and inventory in the process of state-owned enterprises should pay attention to some problems.

Key words state-owned enterprises，Inventory，F(xiàn)inance，Countermeasures