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近几年企业改革中出现的企业产权转让,是企业优化组合或企业兼并的结果。从所有制关系看,它是企业资产所有权、占有权和使用权的转移;从实物形态上看,则是生产力要素的流动和重组。它是由社会生产力发展的内在规律决定的,也是社会主义商品经济发展的必然趋势和客观要求。它的出现对于深化企业改革,较快消灭经营性亏损,充分利用现有资产,提高资金利用率,以及推动生产力结构的合理调整,都有重大意义。
In recent years, the enterprise property rights transfer that emerged in the enterprise reform is the result of the optimization or the merger of enterprises. From the perspective of ownership, it is the transfer of the ownership, the right of possession and the right of use of the enterprise assets. From the physical aspect, it is the flow and reorganization of the productive forces. It is determined by the inherent laws governing the development of social productive forces and is also the inevitable trend and objective requirement for the development of the socialist commodity economy. Its emergence is of great significance to deepening the reform of enterprises, quickening the elimination of operational losses, making full use of existing assets, enhancing the utilization rate of funds, and promoting the rational adjustment of the structure of the productive forces.