股份制企业土地资产处置方式探讨张永莉按照国家《股份制试点企业土地资产管理暂行规定》，＂改组或新设股份制企业时，涉及国有土地使用权的必须作价入股＂，＂通过出让方式取得国有土地使用权的土地资产与股东单位其他资产一并入股，土地使用权由改组或新设后的股份企业... Discussion on disposal methods of land assets in joint-stock enterprises Zhang Yongli According to the Interim Provisions on the Management of Land Assets of Joint-stock Pilot Enterprise, “When reorganizing or newly establishing a joint-stock enterprise, the state-owned land use rights must be made into shares at a price,” and the state-owned land use rights acquired through transfer. The land assets and other assets of the shareholder unit are merged into shares, and the land use rights are restructured or newly established after the shareholding company...