【摘要】 合理处置国有企业划拨土地使用权 ,对盘活国有土地资产、发挥国有土地资产效应、促进国有企业改革、国民经济的布局调整和企业科技进步等 ,具有十分重要意义。本文在分析当前我国国有企业改制中各土地资产处置方式及其土地权能和优缺点的基础上 ,提出了以出让为基础、租赁为主导、限制作价出资 (入股 )和授权经营使用、严格控制划拨用地范围作为其未来的发展选择更多还原

【Abstract】 The reasonable disposal of state enterprise’s assigned land use right is very important to activate the state land property and exert its effects as well as to promote the reform of state enterprises, the distribution and rearrange of national economy and the improvement of enterprise’s technology. On the basis of analysis on patterns, right capacity, advantage and disadvantage of land property disposal during state enterprise reform at present in China, this paper put forward the choice for improvement and development of land property disposal, which is based on land sell and lead by land rent, and limits land share and empowered management as well as control strictly the range of assigned land.更多还原