【摘要】 改置企业土地资产的处置，关系到企业改革的成败。对改制企业土地资产处置中存在的问题，在本着“明晰产权、显化资产、依法处置”的原则，要“因地制宜，因企制宜”，即要有利于企业改制的顺利进行，又要避免国有土地资产的再流失。更多还原

【Abstract】 It is very important for the enterprises in reconstruction to dispose the land asset. We should observe theprinciple of defining the property right, showing the asset and dealing with according to the law;find out the actual conditionof the locality and enterprise; ensure the reconstruction implementing smoothly; and avoid the re-loss of state - owned landasset.更多还原