一、问题的提出现阶段,在大规模的国有企业产权转让过程中,无论是前苏联、东欧、统一后的德国,还是现在的中国,产权重组中都普遍存在价格远低于评估价值的问题。在我国企业资产转让中,国有资产低价(即低于评估价)出让的的现象屡见不鲜,某些重组案例甚至在“国有资产流失”的醒 First, the issue raised At this stage, in the process of large-scale transfer of property rights of state-owned enterprises, both in the former Soviet Union, Eastern Europe, the reunification of Germany, or now China, property reorganization are widespread in the valuation is far below the issue of value . In the transfer of assets of enterprises in our country, the phenomena of the transfer of state-owned assets at a low price (that is, below the appraisal value) are commonplace. In some cases, even in the case of “loss of state-owned assets”