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企业重组改制为股份制企业时 ,一定要进行清产核资 ,做好资产评估 ,以确定每个资产所有者的股份多少。企业工会的资产属于工会所有 ,不是企业清产核资的范围 ;但是 ,企业改制为上市公司以后 ,工会资产在为企业服务、为职工服务中(如开展职工教育、协调劳资关系、加强企业文化建设等)将直接或间接地为企业的经济效益做出贡献。因此 ,有的同志提出工会资产(不影响工会开展活动的部分)也应参加评估 ,作为股份投入企业 ,否则对工会是一个不小的损失。江苏石油勘探局工会陆虹同志对此撰写了文章 ,分析了它的利与弊 ,现予发表 ,供大家讨论。希望广大工会财会人员 ,对经济体制改革中出现的这个新事物进行研究 ,发表意见 ,以便做出正确的结论
Restructuring of corporate restructuring for the joint-stock enterprises, we must conduct clear assets verification, asset evaluation, to determine the number of shares of each asset owner. The assets of an enterprise’s trade union belong to the trade union and not to the scope of the enterprise’s capital verification. However, after the enterprise is transformed into a listed company, the assets of the trade union serve the enterprises and serve the employees (such as carrying out employee education, coordinating the labor-capital relations and strengthening the corporate culture Etc.) will contribute directly or indirectly to the economic benefits of the enterprise. Therefore, some comrades suggested that the trade union assets (the part that does not affect the trade union’s activities) should also participate in the assessment and be put into the enterprises as shares. Otherwise, the union will have no small loss. This article was written by Comrade Lu Hong, a trade union of the Jiangsu Petroleum Exploration Bureau, analyzing its pros and cons and is now published for discussion. We hope that the vast majority of trade union financial accountants will study and comment on this new thing emerging in the economic reform so that the correct conclusion can be drawn