第一,国有资产所有权的主体界定问题。无论是把国有企业改造成为国家独资的有限责任公司,还是改造成为股份有限公司,都必须首先搞好清产核资和资产评估、完成国有资产向企业法人资产的过渡。这意味着国有财产关系的重大变化:财产的终极所有权与法人所有权发生了分裂,国家享有终极所有权——股权,企业享有法人所有权。国家的股权是否只应由国家国有资产 First, the subject of the ownership of state-owned assets is defined. Whether it is the transformation of a state-owned enterprise into a wholly state-owned limited liability company or a transformation into a joint stock limited company, it must first do a good job in clearing nuclear assets and assets assessment, and complete the transition from state-owned assets to corporate legal person assets. This means a major change in the state-owned property relationship: the ultimate ownership of property and the ownership of legal persons have split, and the country enjoys ultimate ownership - equity, and the company enjoys legal ownership. Whether the State’s equity should only be owned by state-owned assets