无偿划转制度是我国特有的资产整合方式,是政府及其所属主管部门对国有资产管理的重要手段,又是经济的操作运行方式。政府主管部门根据该企业的申请,决定调整、划转国有资产的行为,系行政行为,由此而发生的纠纷,当事人提起民事诉讼的,人民法院是否受理?在这种情况下,人民法院审理案件,如何既坚持法律的原则性规定,又以案件的基本事实为依据,作出具有公信力的裁决? The system of free transfer is a unique way of asset consolidation in our country. It is an important means for the state and its subordinate departments to manage state-owned assets. It is also an economic mode of operation and operation. In accordance with the application of the enterprise, the government department decides to adjust or transfer the state-owned assets, which is an administrative act. If the parties file a civil lawsuit, will the people’s court accept the case? In such a case, the people’s court shall handle the case Cases, how to adhere to the principle of the law, but also based on the basic facts of the case, to make a credible ruling?