土地资产是企业总资产的重要组成部分。石油企业重组改制以前,在国家政策的指导下,拥有了大量的无偿使用的划拨用地,近年来随着国有企业改革改制的不断深入和国家出台了一系列严格土地管理的措施,土地资源的资产价值充分体现。因此,企业必须依法 Land assets are an important part of a company’s total assets. Before the reorganization and reform of petroleum enterprises, under the guidance of national policies, a large amount of land allocated for free use was owned. In recent years, along with the deepening of reform and restructuring of state-owned enterprises and the state’s promulgation of a series of strict land management measures, the assets of land resources Value fully reflected. Therefore, the business must be lawful