一、问题的提出改革开放以来，我国企业利用国际金融组织、政府贷款或由政府部门出具担保通过中外合资租赁公司引进的外资数额巨大。在资产重组中对利用外资形成的资产，投资主体如何确定，产权归属如何界定，权责利如何一致，资产价值如何评估，债权债务的转让如何规范，在资 First, the issue put forward Since the reform and opening up, China’s enterprises using international financial organizations, government loans or issued by government agencies through the Sino-foreign joint venture leasing company introduced a huge amount of foreign capital. How to determine the ownership of assets, how to define the ownership of rights and interests, how to assess the value of assets, how to regulate the transfer of credits and debts,