Assets are the foundation of the survival and management of an enterprise.With the gradual improvement of China's market economic system,higher requirements are put forward for the asset management of state-owned enterprises.Therefore,in China's listed companies,the asset management of listed companies is the core of listed companies.In recent years,the number of liquidation audit of state-owned enterprises is increasing,and it is of great significance to clarify the background of state-owned enterprises and grasp assets of state-owned enterprises.Starting from the definition and purpose of enterprise liquidation,the paper analyzes the importance and possible problems,and puts forward corresponding solutions.