企业所有权和要素所有权既有联系又有区别。二者的联系在于,企业所有者必须是要素所有者,非要素所有者不能成为企业所有者。二者的区别在于,不是所有的要素所有者都是企业所有者,只有承担企业“后分配风险”、亏损风险和破产风险的要素所有者才是企业所有者。企业最终所有权与法人所有权是不同层次上的概念,承认法人所有权并不存在“一物二主”的问题。 Ownership and ownership of the business have both connections and differences. The connection between the two is that the owner of the business must be the owner of the factor and the non-factor owner can not be the owner of the business. The difference between the two is that not all of the factor owners are business owners, and only the owner of the element who is responsible for the “post-allocation risk”, loss risk, and bankruptcy risk is the owner. The final ownership of the enterprise and the ownership of the legal person are different levels of concepts. The recognition of legal person ownership does not exist.