一、关于国有企业公司制改建中国有资产投资主体的确定问题 国有资产即国家所有,或称人民所有的资产,由经营性资产、行政事业性资产和资源性资产三部分构成。其中的经营性资产,是指国家作为出资者在企业中依法拥有的资本及其权益。由于我国国有企业中的国有资产绝大多数表现为经营性资产,因此实现经营性资产的保值增值既是我们搞活国有企业的主要目标追求,也是健全我国国有资产管理体制的重要指导思想。但由于我国的国有资产管理制度长期处于不健全的状态,致使国有企业的投资主体一直停留在“国家”、“全 I. Problems Confirmed in Reorganizing the Subjects of State-owned Assets Investment of State-owned Enterprise System State-owned assets, that is, the assets owned by the state or the people, are composed of operational assets, administrative and operational assets and resource assets. The operating assets in it refer to the capital and its rights and interests owned by the state as an investor in the enterprise according to law. Since the vast majority of state-owned assets in state-owned enterprises in our country are represented as operating assets, the preservation and appreciation of operating assets are not only the main objective of invigorating our state-owned enterprises, but also the important guiding ideology of our country’s state-owned assets management system. However, as China’s state-owned assets management system has been in an unsound state for a long time, the main investors of state-owned enterprises have been staying in “state” and "all