理顺企业财产关系是全民所有制企业改革的关键，如何理顺企业的财产关系呢？现在大家较一致的看法是重新构造全民所有制企业的所有制结构，使劳动者成为本企业部分生产资料的所有者，从而解决劳动者的物质利益和生产资料所有者的物质利 The rationalization of corporate property relations is the key to the reform of the ownership of enterprises owned by the whole people. How can we rationalize the company’s property relations? Now, the more consistent view of everyone is to restructure the ownership structure of state-owned enterprises so that workers become the owners of part of their production materials, so as to resolve the material interests of workers and the material benefits of the owners of production materials.