This is to confirm the ownership of assets that should be owned by the state, that is, to define the scope of state-owned assets. Including fixed assets, current assets and intangible assets obtained by the state according to law, or fixed assets, current assets and intangible assets obtained as a result of state capital investment and acceptance of gifts; Assets owned by collectives, individuals and foreign governments, legal persons and citizens without legal basis are also state-owned assets. In the definition of property rights in real economic life, it is generally defined according to the investment source of assets, that is, according to the principle of "who invests, who owns and who benefits" of various economic components. Specifically, the property formed by the state's investment and allocation to various administrative, public and social organizations belongs to state-owned assets. State-owned assets in enterprises owned by the whole people include: ① various forms of physical investment, monetary investment and intangible assets investment by state departments and units; (two) according to the provisions of the state or with the approval of the state, the tax on investment or loan repayment shall be reduced or exempted; (3) Return the profits of investment loans; (four) various special funds established in accordance with the provisions of the state (excluding funds allocated to employees' wages, incentives and other personal consumption in accordance with the provisions of the state); (5) Credit funds, investment funds, financial working capital, working capital, financial allocation and profits transferred from state banks, state investment companies and other financial institutions owned by the whole people; ⑥ Guarantee the investment risks in the name of state organs or actually assume the investment risks by the state, make full use of the funds borrowed at home and abroad, the funds accumulated by enterprises owned by the whole people invested and established by the state in various ways, and other state-owned assets. In addition, the ownership of assets of enterprises founded with state-owned assets and registered in the name of collective enterprises should also belong to the state.

The definition of other property rights related to the ownership of state-owned assets does not involve the division of state ownership. As the sole subject of ownership of state-owned assets, in order to operate state-owned assets efficiently, the state divests some of its ownership functions and transfers them to various enterprises, institutions, administrative departments and social organizations. Although the exercise of property rights is restricted by state ownership, once this right is established according to law, the subject of rights enjoys the right to possess, use and benefit the property. These rights are granted by the state according to law, and shall not be revoked or hindered from exercising according to law.