正确认识法人所有权的性质 ,是当前国有企业改革的一个关键和难点。通过对所有权客体当代发展的论述 ,本文把法人所有权定义为 :能为企业法人直接支配的、排他性的、以实物形态和价值形态存在的财产利益。其根本表现是剩余索取权 Correctly understanding the nature of corporate ownership is a key and difficult point in the current reform of state-owned enterprises. Through the discussion of the contemporary development of the object of ownership, this article defines the legal person ownership as: the property interest that can be directly controlled by the enterprise legal person, exclusive, exists in the physical form and the value form. Its fundamental performance is the residual claim