附属企业,是指党政机关、人民团体、事业单位或全民企业等创办的实体。这些经济实体大多是利用国有资产兴办的,有的则是以国有资产为基础,吸纳了其他经济成份的投资或借贷办起来的。由于投资主体的多元化、资产形态的多样化,造成产权主体的多元化,给附属企业的产权界定提出了不少新问题。下面,笔者拟就附属企业中国有资产和非国有资产的 Affiliated companies refer to entities established by party and government agencies, people’s organizations, institutions, or all-people enterprises. Most of these economic entities are built using state-owned assets, while others are based on state-owned assets and absorb investments or loans from other economic components. Due to the diversification of investment subjects and the diversification of asset forms, the diversification of property rights subjects poses many new problems for the definition of property rights of affiliated companies. Below, the author proposes that the subsidiary company China has assets and non-state assets.