一、破产企业土地使用权的来源 土地使用权是指依照法律对土地加以利用的权利。破产企业土地使用权是指破产企业依据法律规定业已取得并仍可以有偿或无偿地利用土地产生效益的权利。 国家供给土地使用者土地使用权的主要途径有两种,一种是出让,另一种是行政划拨。土地使用权出让是指国家以土地所有者的身份将土地使用权以协议、招标、拍卖的方式在一定年限内让与土地使用者,并由土地使用者向国家支付土地使用权出让金的行为。划拨则是出让、转让以外的其他各种取得土地使用权形式的行为,除拨用原来就属于国有的土地以外,主要是 First, the source of bankruptcy business land use rights Land use rights refers to the use of land in accordance with the law to the right. The bankruptcy enterprise’s land use right means the right that the bankrupt enterprise has obtained and still can use the land to produce the benefit according to the law. There are two main ways for the State to provide land users land use rights, one is the transfer and the other is the administrative allocation. Land use rights transfer refers to the state as land owners, the land use rights by way of agreement, bidding, auction within a certain period of time to allow land users, and land users to pay the state fees for the transfer of land use rights . Transfer is the transfer, transfer other than the acquisition of various forms of land use rights, in addition to the original allocation of land owned by the state, the main