党的十四届三中全会以来,我国的社会主义市场经济体制建设开始全面推进,包括要素市场在内的社会主义市场体系进一步发展和完善,产权主体、市场主体开始逐步形成和到位,与此相应,产权问题也引起各有关方面的高度重视。特别是由于建立现代企业制度这一企业改革目标的提出,各地政府部门及企业进行产权交易的要求也日益迫切,企业兼并、破产、拍卖、租赁,及企业闲置资产的出售、企业股权的转让等产权交易事件的发生频率不断加快。这些都充分表明,推动和引 Since the Third Plenary Session of the 14th Central Committee of the Party, the system of socialist market economy in our country has started to be promoted in an all-round way. The socialist market system including the factor market has been further developed and perfected. The main body of property rights and market players have been gradually formed and put in place. Correspondingly, the issue of property rights also aroused the attention of all parties concerned. In particular, due to the establishment of a modern enterprise system, the goal of enterprise reform is raised. The government departments and enterprises across the country are also experiencing increasing demands for property rights transactions. Mergers and acquisitions, bankruptcies, auctions, leasing, sales of idle assets, transfer of enterprise equity, etc. Property rights transactions continue to accelerate the frequency of occurrence. All these fully demonstrate, promote and guide