俄罗斯的私有化是一个内涵广泛的综合性概念 ,其《私有化法》对私有化概念的界定在转轨后期与前期迥然不同 ,后期只讲转为自然人和法人所有 ,不再归结为变成私有。本文从科斯定理与产权清晰 ,企业边界理论与资源配置方式 ,产权形式与“外部性”及其内在化 ,企业产权结构理论与公司治理 ,竞争、效率与产权形式等多种理论角度 ,对转型国家产权改革的必然性进行了理论论述。同时对传统所有制的弊端也提出了新的认识。 Privatization in Russia is a comprehensive conception. Its definition of privatization in the “Privatization Law” is very different from the earlier period in the transitional period. Later, only the conversion into the ownership of natural and legal persons is no longer attributed to private ownership . This article from the Coase theorem and property rights clear, the theory of enterprise boundaries and resource allocation, property rights and the form of “externalities” and its internalization, corporate property structure theory and corporate governance, competition, efficiency and property rights and other theoretical perspectives, The necessity of the reform of state property has been discussed theoretically. At the same time, the disadvantages of the traditional ownership system also put forward a new understanding.