国企改革中土地资产资本化方案分析

明晰产权是实现土地资产资本化的前提。企业应当认识现行法律法规基于不同经济价值确定的不同层次土地产权形式，应当从本企业实际出发，着眼于降低改制成本和利润最大化，确定实现企业土地产权的法律途经。土地资产资本化的意义在于能够充分利用国家政策和市场经济的原则方法，盘活企业资产，成功实现企业改制。

Analysis on Land Capitalization Reform in Country-owned Corporation

Determination of land right is the precondition of land capitalization, present laws and regulations should be understood by corporation first, then based on different economical values, different land rights are determined. From the view of fact conditon in corporation, and based on reducing reform cost and gaining largest profit, legal way of realizing land right capitalization is determined. Land right capitalization has important significance in utilizing regulations throughly and market rules to realize corporation reform.