国有企业所进行的公司制改革,根本上是为了依托新的充满生机和活力的现代企业制度,逐步解决企业中存在的产权关系不清等深层次矛盾。我国国有企业改革的历史,实际上同样是产权改革的历史,而这种产权改革的重点就是明晰产权。土地作为国有资产的重要组成部分,在确定国有资产在公司制企业占有的额度时,明确土地资产的处置方式和对土地价值进行评估,也是明晰产权的重要一环。笔者结合铁道部第四工程局整体改建为中铁四 The reform of the corporate system carried out by state-owned enterprises is basically a step-by-step solution to the deep-seated conflicts such as unclear property rights existing in the enterprise, relying on the new modern enterprise system full of vigor and vitality. The history of the reform of state-owned enterprises in our country is, in fact, the same history of property rights reform, and the focus of this property right reform is to clarify property rights. Land, as an important part of state-owned assets, is also an important part of clarifying property rights when determining the amount of state-owned assets in the possession of a corporate enterprise. It is important to clarify the disposal methods of land assets and evaluate the value of the land. The author combined with the Fourth Engineering Bureau of Ministry of Railways as a whole converted to China Railway IV