今年,适逢《物权法》出台,该法对公民合法私有财产、国有财产、集体财产的保护有了明确的规定。虽然,《物权法》规定公民合法私有财产、国有财产、集体财产受法律同等保护,但由于集体财产所有者代表主体虚置,由谁来承担集体财产的保护责任仍然是一个不可忽视的问题。自党的十四大以来,中央确立了建设社会主义市场经济体制的改革思路,在实施社会主义市场经济建设过程中,企业产权制度改革是 This year coincides with the promulgation of the “Property Law” which promulgated the law on the protection of citizens’ legitimate private property, state-owned property and collective property. Although the “Property Law” stipulates that citizens’ legitimate private property, state-owned property and collective property are equally protected by law, it is still an issue that can not be neglected by who shoulders the responsibility to protect collective property because the representative of the owner of the collective property is virtually empty. Since the 14th CPC National Congress, the Central Committee has established a reform mentality of building a socialist market economic system. During the course of implementing the socialist market economy, the reform of the property rights system of enterprises