与二十多年前相比,当前中国企业的清产核资工作远不能说做到了“当而已矣”或恰当地反映了企业资产价值以及所有者权益的价值。渐进地、分步走的、单元式的改革对清产核资不断提出挑战。比如,二十多年前没有产权交易市场,如今证券市场已成为大量、频繁交易的场所;二十多年前的资产价格几乎不受市场价格影响,资产 Compared with more than two decades ago, the current work of clearing and capital verification by Chinese enterprises can not be said to have “done something” or properly reflect the value of the assets of the enterprises and the value of their rights and interests. Gradual, step by step, unitary reforms continue to challenge the liquidation of capital verification. For example, there was no property rights trading market more than two decades ago. Now the stock market has become a large number of places for frequent trading. Asset prices over 20 years ago are hardly affected by market prices. Assets