The third chapter , analyzing the property right relationship between the main state property right of private assets - enterprises " property and state , comparing the different understanding of the division theory of enterprises " property right and operation right in eastern and western countries , gets the conclusion that state can be titled with the collective property of enterprise , and the enterprises itself ( legal person ) can be titled with the concrete property , but , the author wants to mention that : the division theory is not the appropriate method to resolve the problem 第二章在将私权的本质由主观权利扩展至形式私权的基础上，论证了主要的国家公产所有权? ?公用物上的国家所有权的私权性，进而提出公用物的归属关系与其公用性质的设定与维持关系是不同的，可分离的。第三章通过比较企业所有权与经营权分离理论在东西方的不同理解，提出应区分国有独资企业与国家持股公司中两权分离的不同内涵，从而提出国家对两种企业财产取得所有权的不同内涵。
The right of the cooperative stock enterprises is corpora tion ' s property . the characters of this property are monopolization completeness , repellency . however , the investors only have the right as stockholders and they affect the property of the enterprise via exercising the rights as stockholders 股份合作企业对其企业财产所享有的权利是企业法人财产权，这一权利具有独占性、完全性、排他性；出资人对企业财产的权利是股东权，即股权，出资人只能通过对股权的行使间接地对企业财产发生作用。
The main risk of company worth danger plants have : property insurance with average , property insurance all - risks insurance , build project all risks , install project all risks , project of building , installation is safe , the add , engage by special arrangement of computer equipment insurance and belongings danger is safe ( basically have : of cut up with a hay cutter of o of the member that sheng captive casts aside ? o to battle of divinatory symbols flesh shakes make one ' s rounds to cast aside ? o to battle of divinatory symbols flesh casts aside of cut up with a hay cutter of o of of fish hawk of lever of uncut jade of ba of ? of leap up of ? o swell outskirt to cast aside ? o swell outskirt to embrace burn casts aside ? o zhao feng shipboard swell outskirt needs 企业财产险的主要险种有：财产保险基本险，财产保险综合险，建筑工程一切险，安装工程一切险，建筑、安装工程保险，电子计算机设备保险以及财产险的附加、特约保险（主要有:矿下财产保险特约、露堆财产保险特约、财产保险附加机器设备损失保险、财产保险附加盗窃保险、财产保险综合险附加管道爆裂保险、财产保险综合险附加“三停”损失保险） 。
Business property insurance ; family property insurance ; building insurance ; installation insurance ; cargo transportation insurance ; motor vehicle insurance ; shipping insurance ; energy insurance ; general liability insurance ; guarantee insurance ; credit insurance ( except export credit insurance ) 企业财产损失保险；家庭财产损失保险；建筑工程保险；安装工程保险；货物运输保险；机动车辆保险；船舶保险；能源保险；一般责任保险；保证保险；信用保险（出口信用保险除外） 。
In practice , can regard company worth as safe mark have the following kinds : ( 1 ) belong to enterprise itself all or what be shared with other person and keep by this enterprise is corporeal belongings ; ( 2 ) by business management of enterprise or the tangible worth that keep for other ; ( 3 ) the tangible worth that other has jural approbatory and enterprise to have economic interests 实践中，可作为企业财产保险的标的有以下几种： （ 1 ）属于企业本身所有或与其它人共有而由该企业保管的有形财产； （ 2 ）由企业经营治理或替他人保管的有形财产； （ 3 ）其它具有法律上承认的与企业有经济利害关系的有形财产。
Article 74 if while serving as a liquidating member , a partner seeks illegal income or convert partnership property while conducting liquidating affairs , such person shall be ordered to revert such income or converted property back to the partnership , and shall be liable for damages in accordance with the law ; where such action constitutes a crime , criminal liability shall be pursued in accordance with the law 第七十四条合伙人担任清算人在执行清算事务时，谋取非法收入或者侵占合伙企业财产的，责令将该收入和侵占的财产退还合伙企业；构成犯罪的，依法追究刑事责任。
Article 40 where the partnership property is used to pay partnership debts and there is a deficiency , in addition to his capital contribution in the partnership , each partner shall use his property to satisfy his liability for payment of partnership debts in accordance with the ratio determined pursuant to paragraph 1 of article 32 hereof 第四十条以合伙企业财产清偿合伙企业债务时，其不足的部分，由各合伙人按照本法第三十二条第一款规定的比例，用其在合伙企业出资以外的财产承担清偿责任。
These company worth are specific for have the following sort : ( 1 ) building , building and decorate equipment accessorily ; ( 2 ) the building in building , building and housing materials ; ( 3 ) machine and equipment ; ( 4 ) instrument and tool , production tool ; ( 5 ) traffic carriage tool and equipment ; ( 6 ) administrative appliance and running stores ; ( 7 ) raw material , semi - manufactured goods , commodity is laid in in product , manufactured goods or inventory goods , special type ; ( 8 ) outside account or the belongings of amortize 这些企业财产具体来说有以下种类： （ 1 ）房屋、建筑物及附属装修设备； （ 2 ）建造中的房屋、建筑物和建筑材料； （ 3 ）机器及设备； （ 4 ）工具、仪器及生产工具； （ 5 ）交通运输工具及设备； （ 6 ）治理用具及低值易耗品； （ 7 ）原材料、半成品、在产品、产成品或库存商品、特种储备商品； （ 8 ）帐外或摊销的财产等。
Article 162 where , in the process of its liquidation , a company or enterprise conceals its assets , records false information in its balance sheet or inventory of assets , or distributes the company or enterprise assets prior to full payment of its debts , thus causing serious harm to the interests of the creditors or others , the persons who are directly in charge and the other persons who are directly responsible for the crime shall be sentenced to fixed - term imprisonment of not more than five years or criminal detention and shall also , or shall only , be fined not less than 20 , 000 yuan but not more than 200 , 000 yuan 第一百六十二条公司、企业进行清算时，隐匿财产，对资产负债表或者财产清单作虚伪记载或者在未清偿债务前分配公司、企业财产，严重损害债权人或者其他人利益的，对其直接负责的主管人员和其他直接责任人员，处五年以下有期徒刑或者拘役，并处或者单处二万元以上二十万元以下罚金。
Business property insurance , the family property insurance , building insurance , the installation of insurance , freight insurance , motor vehicle insurance , shipping insurance , and energy insurance , general liability insurance , guarantee insurance , credit insurance , the china insurance regulatory commission approved other property insurance 企业财产损失保险，家庭财产损失保险，建筑工程保险，安装工程保险，货物运输保险，机动车辆保险，船舶保险，能源保险，一般责任保险，保证保险，信用保险，中国保监会批准的其他财产保险业务。
