随着改革开放的进一步深入发展和社会主义市场经济体制的确立，国有资产改革也取得了很大的进展，但与此同时也暴露出来了不少问题，国有资产流失的情况比较严重 。而会计工作作为经济管理的重要组成部分，对新经济形势下国有资产的发展具有重大影响，可以有效地避免国有资产的流失。本文参考了有关专家对国有资产现状的分析及相关专业著作以及对国有资产的报道，结合个人实际生活体验，针对现在的问题提出相应的解决办法，希望能引起人们的重视，加强对于有关国有资产方面的工作。

with the further development of reform and opening policy and the establishment of socialist market economy system, our reform on the state-owned assets has made big achievements, while at the same time there appeared lots of problems of which the flow and drain of state-owned assets is more serious.As a main part of economy management,the work of accountants plays an important role to the development of the state-owned assets for it can effectively avoid the flow and drain of the state-owned assets. (to be continued)