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按照我国破产法第二十八条规定,破产(含清产还债,以下同)企业的财产,包括宣告破产时该企业经营管理的全部财产、破产宣告后至破产程序终结前所取得的财产以及应由破产企业行使的其它财产权利。由此可见,破产企业的财产,既包含物质形态的货币和实物,也应包含非物质形态的财产权利。在企业享有的各项财产权利中,涉及企业的最重要的财产权利,莫过于土地使用权。因为该项财产权利的物质内容——土地,是企业赖以生存发展的必要条件,同时,该项权利与土地收益权紧密相连,它可以转化成为企业的物质财富。如果说企业的存在是以取得土地使用权为先
According to the provisions of Article 28 of the Bankruptcy Law, the property of bankrupt enterprises (including those who pay off debts with the same origin and below) includes all the property of the enterprise under bankruptcy, the property acquired from the bankruptcy declaration till the end of the bankruptcy process, and Other property rights that should be exercised by the bankrupt. Thus, the property of bankrupt enterprises contains not only the monetary and physical forms of matter, but also the intangible property rights. Among the various property rights enjoyed by enterprises, the most important property rights involving enterprises are the land use rights. Because the material content of the property rights - land, is necessary for survival and development of enterprises, at the same time, the right is closely linked with the right to land, it can be transformed into the material wealth of enterprises. If the existence of enterprises is to obtain land use rights first