山东省诸城市国有小企业改革的经验，已有不少报道和评论，但对其职工买断企业产权的定价问题尚鲜见分析。本文拟以该市国有小企业改制成效最显著的诸城绝缘材料厂为案例，就这个问题作些分析。诸城国有小企业出售改制的条件在个案分析之前，先简略介绍一下诸城国有小企业出售 There have been many reports and comments on the reform of state-owned small enterprises in Zhucheng City, Shandong Province, but there are few problems in the pricing of the company’s employees’ buying-out of property rights. This article intends to take the city’s state-owned small enterprises as the most effective Zhucheng Insulation Materials Factory as a case to analyze this issue. Zhucheng state-owned small enterprises sell their reforms before the case analysis, first briefly introduce Zhucheng state-owned small businesses for sale