国有企业 ,是指担负一定社会职能的企业法人 ,这些法人的财产所有权归国家所有 ,具有可能带来盈利和固定收入。一般意义上的国有企业 ,指的是国有独资企业。不包括国有控股企业和国有参股企业。国有企业具有公共性和企业性的两重属性。由于国有企业存在法律的特别性、产权关系的特别性等 ,可以判断我国现有的国有企业是特别企业 State-owned enterprises refer to enterprises and legal persons responsible for certain social functions. Their ownership of the property belongs to the state and may bring profits and fixed income. In the general sense, state-owned enterprises refer to wholly state-owned enterprises. Does not include state-owned holding enterprises and state-owned joint-stock enterprises. State-owned enterprises have the dual attribute of publicity and enterprise. Owing to the special laws of state-owned enterprises and the particularity of the property rights relations, it can be concluded that the existing state-owned enterprises in our country are special enterprises