改革开放以来,市场经济的发展和国家对新闻出版业的特殊政策,给报业提供了前所未有的发展契机,报业经济得到迅猛的发展,成为国家经济发展的一个重要产业。经营规模大了,资产多了,在资产经营和重组过程中,就遇到了过去不成为问题的问题,即报社的资产到底归谁?创办时个人或企业注入的资金可否视为投资?近几年来,不断有报刊社咨询此类问题,也有的办报之初的筹资人到有关的部门讨说法,甚至司法、监察机关对此类涉嫌挪用或占有、转移报社资产的案件认定上也出现困惑。 Since the reform and opening up, the development of the market economy and the state’s special policies on the press and publication industry have provided an unprecedented opportunity for the newspaper industry. The newspaper industry has enjoyed rapid development and has become an important industry in the country’s economic development. In the process of asset management and reorganization, we have encountered problems that have not become a problem in the past, namely, who owns the assets of the newspaper company? Can the capital injected by individuals or enterprises be regarded as investment? Recently, In the past few years, there have been newspaper and periodicals consulting such issues, and some fundraising people at the beginning of the newspaper have also come to the relevant departments to discuss the law, and even the judicial and supervisory authorities have also confused the cases of alleged misappropriation or possession and the transfer of newspaper assets .