作为市场经济主体的企业，对其所有人而言，同时又是一种可以管理、收益、处分的财产权。这种包含有形资产和无形资产的财产权利，可以转化为价值形态，从而在市场中进行流通和价值转化。企业产权除了通过产权交易达到保值、增值的目的，也可以通过信托方式实现这一目标。在法 An enterprise that is the main body of a market economy is also a property right that can be managed, rewarded and disposed of by all its owners. This kind of property rights including tangible assets and intangible assets can be transformed into value forms so as to circulate and transform values ​​in the market. In addition to property rights through property transactions to achieve the purpose of hedge, value-added, but also through trust to achieve this goal. In law