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本文认为，企业留利及其所转化的资产的最终所有权的归属关系问题是界定企业与国家产权关系不可回避的总题。为此，本文从企业与国家、企业与企业相互关系的变化论述了企业留利及其所转化的资产最终所有权归属于企业的客观依据；从企业自负盈亏、积累动机和产权关系明晰化等不同角度论述了企业留利反其所转化的资产的最终所有权归属于企业的必要性和现实意义；并对几种相反的观点提出了商榷性的意见。
This article believes that the issue of ownership of the ultimate ownership of corporate profits and the assets they convert is an unavoidable overall issue that defines the relationship between the enterprise and the state. Therefore, this article discusses the objective basis for the final profit of the enterprise and its transformed assets from the change of the relationship between the enterprise and the country, and the relationship between the enterprise and the enterprise; from the company’s own profits and losses, accumulation motives, and the clarity of the property rights relationship, etc. The angle discusses the necessity and practical significance of the ultimate ownership of assets transformed by the company’s profit, which belongs to the enterprise; and puts forward commercial opinions on several opposing viewpoints.