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國企改制是我國經濟體制改革的核心內容,而土地資產處置則是國企改制的重要組成部分。根據我國現行有關規定,對國企改制中涉及的劃撥土地使用權。根據企業改革的不同形式和具體情況,可分別採取國有土地使用權出讓、國有土地租賃、國家以土地使用權作價出資(入股)、國有土地使用權授權經營和保留劃撥用地等方式予以處置。其中,國有土地使用權作價出資(入股)和授權經營是比較特殊的兩種處置
State-owned enterprise restructuring is the core content of China’s economic system reform, while the disposal of land assets is an important part of state-owned enterprise restructuring. According to the current relevant provisions of our country, the state-owned enterprises involved in the transfer of land use rights. According to the different forms and specific circumstances of enterprise reform, they may respectively dispose of the transfer of the state-owned land use right, state-owned land lease, state-funded land use rights (shareholding), authorized operation of state-owned land use rights and reservation of allocated land. Among them, the use of state-owned land for the price of investment (shares) and authorized to operate is a special two kinds of disposal