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军队选择部分企业进行现代企业制度试点,将国有企业改组为多元投资主体的“公司制”企业,必须进行产权界定,公平、合理地确定军队注入企业的资本金。应依据《国有资产产权界定和产权纠纷处理暂行办法》进行产权界定,对资产进行认定和价值重估,对债权债务进行清查和重新认定,以认定和价值重估后的实际资产扣除债务后的净资产或净权益,确定国家资本金数量,作为军队投资主体在“公司制”企业中的投资份额。
When the army chooses some enterprises to carry out pilot projects of modern enterprises and “corporate” enterprises that reorganize state-owned enterprises into diversified investment entities must define property rights and determine the capital funds infused into the enterprises fairly and reasonably. The definition of property rights should be based on the “Interim Measures on the Definition of Property Rights of State-owned Assets and Disputes over Property Rights”, the assets should be identified and valued revalued, the rights and debts checked and re-recognized to identify and value revaluation of the actual assets after deducting debts Net assets or net equity, determine the amount of state capital, as the mainstay of the military investment in the “corporate” investment in the enterprise.