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土地资产是企业资产的重要组成部 分,但是什么使用性质的土地可以作为 企业的资产,企业使用的划拨土地能否 作为企业资产在企业改制时直接作价处 置,油田企业改制时使用的划拨土地按 何种方式处置才符合国家的相关规定 等,这是引起油田企业管理者普遍关注 的现实问题。
Land assets are an important part of an enterprise’s assets. However, what kind of land can be used as an asset of an enterprise? Can the allocated land used by enterprises be directly disposed of as enterprise assets when the enterprise is restructured? Where is the allocated land for oilfield enterprise restructuring? Disposal in a manner that meets the relevant state regulations is a real issue that has caused widespread concern among oilfield managers.