建立现代企业制度中土地问题刍议

PRELIMINARY DISCUSSION ABOUT THE LAND PROBLEMS TO ESTABLISH MODERN ENTERPRISE SYSTEM

阐述了土地制度改革与国有企业改革相互依存、互为条件的辩证关系及土地资产在现代企业产权中的特殊性，提出了土地资产的处置方式应依企业性质而定，并应建立土地使用权资产管理制度等。

The paper discusses the dialectical relationship between the land system and state-owned enterprise reform,which depending on and conditioning one another;analyses the specific characteristics of land assets among the enterprise property rights;puts forward handling the land assets according to the enter-prises' nature,and establishing the assets management system of land using right.