国企改革中土地资产资本化方案分析  

Analysis on Land Capitalization Reform in Country-owned Corporation

作　　者：王慎刚[1] 

机构地区：[1]山东省国土资源厅,山东济南250014

出　　处：《山东国土资源》2004年第5期62-65,共4页Shandong Land and Resources

摘　　要：明晰产权是实现土地资产资本化的前提。企业应当认识现行法律法规基于不同经济价值确定的不同层次土地产权形式 ,应当从本企业实际出发 ,着眼于降低改制成本和利润最大化 ,确定实现企业土地产权的法律途经。土地资产资本化的意义在于能够充分利用国家政策和市场经济的原则方法 ,盘活企业资产 。Determination of land right is the precondition of land capitalization, present laws and regulations should be understood by corporation first, then based on different economical values, different land rights are determined. From the view of fact conditon in corporation, and based on reducing reform cost and gaining largest profit, legal way of realizing land right capitalization is determined. Land right capitalization has important significance in utilizing regulations throughly and market rules to realize corporation reform.

关 键 词：国有企业 土地资产 资本化 土地产权束 土地市场 土地资本经营 企业改革 

分 类 号：F061.6[经济管理—政治经济学] F276.1