国有企业产权界定留利到底属于谁林振文（一）所谓企业留利，通常是指国有企业经营收益中扣除上交国家利税及偿债之后的留成利润，主要是用于企业发展的再投资（为分析的方便起见，本文对企业留利的讨论将不涉及按国家规定提取的用于分配给职工个人的奖励基金与福利基金）... In the end, the definition of the retained assets of state-owned enterprises, Lin Fengwen (1), refers to the so-called corporate profit-making, which usually refers to the retained profits of state-owned enterprises after deducting the national profits and taxes paid by the state-owned enterprises and repaying the debts, and is mainly used for the redevelopment of enterprise development. For the convenience of analysis, the discussion in this paper on corporate profitability will not involve the withdrawal of incentive funds and welfare funds allocated to individual workers according to national regulations...