文章认为作为用益物权的土地使用权，因其资产形态不清、界定不明给资产评估造成了困惑和不便。
This paper analyzes the inconvenience it causes in the assets valuation because of the unclear form and the blurry definition to the right to the use of the land when regard it as a usufruct.
土地使用权的评估作价，依照法律、政法规的规定办理。
Appraisal on land use rights shall be carried out in accordance with the provisions of the relevant national statute and administrative regulations.
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