改革开放以来,尤其党的十五大以后,国有企业改革正在向纵深发展,作为建立现代企业制度基础的产权改革已经提到议事日程。但是由于对“产权”以及“产权清晰”的内涵与实质理解上存有偏差,无论是理论界还是在某些地区的政府与企业界,有不少人认为要使国有企业的产权达到清晰,就必须把国有企业的资产量化给个人,由此出现了国有企业产权改革就是将国有资产量化给个人的国有资产私有化的行 Since the reform and opening up, especially since the 15th CPC National Congress, the reform of state-owned enterprises has been developing in depth. The property rights reform that is the basis for establishing a modern enterprise system has already been mentioned on the agenda. However, due to differences in the understanding of the connotation and substance of “property rights” and “clear property rights”, both the theoretical and the government and business sectors in certain regions, many people think that the ownership of state-owned enterprises should be made clear. It is necessary to quantify the assets of state-owned enterprises to individuals, and thus emerged that the reform of state-owned enterprises’ property rights is the quantification of state-owned assets to individual privatization of state-owned assets.