国有资源类资产在我国国有资产中占有极大比重。国有资源类资产中可以资本化经营的部分应该按照市场化的方式进行经营和考核。在国有资本分类经营理论框架下,考虑到国有资源类资产的特殊功能和性质,资源类国有资产租赁经营应在法律控制的范围内,尽量发挥资源类资产的使用收益功能,而第三人使用和受益是国有资产运营中的必然途径和手段,合同则是国有资源类资产租赁经营法律关系的重要媒介。目前实践中的土地和资源使用合同为私法合同而非行政合同,合同相对人的权利为用益权。为增加对使用权人利益及用益特权的保护力度,我国应建立国有资源租赁经营登记制度。 State-owned assets occupy a large proportion of the state-owned assets in our country. The part of state-owned resources assets that can be capitalized should be operated and evaluated in a market-oriented manner. Under the theory of classified management of state-owned capital, taking into account the special functions and nature of the state-owned assets, the state-owned assets of the resources should be leased to the best possible use within the scope of legal control, while the third party should use And benefiting are the necessary ways and means for the operation of state-owned assets. The contract is an important medium for the legal relationship of the state-owned assets leasing management. At present, the contract for the use of land and resources in practice is private law rather than administrative contract, and the rights of the counterparty to the contract are usufruct. In order to increase the protection of the rights and interests of the right holder and usufruct, our country should establish the registration system of state-owned resource lease.