《经济科学》1995年第5期,发表了乔志敏的《企业制度改革中土地资产处置方式比较》.文章指出:国有企业制度改革,无论实行承包制、租赁制,还是股份制,都涉及到土地资产处置问题.土地资产的处置有批租(出让)、年租(租赁)、作价入股、作价入帐四种方式.前二种方式适用于市场经济上的任何一种国有企业经营形式;作 “Economic Science” 1995 the fifth issue of Qiao Zhimin’s “comparison of land assets disposal in the reform of enterprise system.” The article pointed out: the reform of state-owned enterprises, regardless of the implementation of contract system, lease system, or joint-stock system, are related to the land assets Disposal issues.The disposal of land assets are four ways of leasing (transfer), annual rent (lease), price-taking, price entry.The first two methods apply to any form of state-owned enterprise management in the market economy.