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企业改制在我国主要指国有企业为适应现代商品经济和市场经济的要求而进行的转换企业经营机制和建立现代企业制度的社会系统工程。长期以来,国有企业使用土地主要是国家以行政划拨方式予以配置,上地给企业无偿、无限期使用,国家作为土地资产的所有者的权益难以实现;就财产性质而言,由于划拨土地不属于企业自己的财产或国家授权其经营管理的
Restructuring of enterprises in our country mainly refers to the transformation of enterprise management mechanism and the establishment of modern enterprise system of social system engineering in order to meet the requirements of modern commodity economy and market economy of state-owned enterprises. For a long time, the use of land by state-owned enterprises has mainly been allocated by the state through administrative allocation, giving enterprises unpaid and indefinite use of the land, and the rights and interests of the state as owner of land assets have been hard to come by. In terms of nature of property, Enterprise own property or state authorized its management