论文部分内容阅读
国有股进入流通,参与股市交易,是我国在深化股份制改革 方面迟早要出台的一个举措。它的实施必将提出这样一个 问题:通过国有股出售而收回的资金,即国有股出让金应当怎样使用?这个问题不解决好,不仅容易导致国有资产的流失,而且会影响这一改革措施本身的效果,影响股份制改革的深化。 国有股出让金是国有资产的货币化,自然归代表国家的政府所有,它本质上是财政资金。但是国有股出让金不同于一般的财政资金。它是国有资产在股份经济中按股市规则运动的结果,其形成
The entry of state-owned shares into the circulation and participation in the stock market trading is a measure that China will promulgate sooner or later in deepening the reform of the shareholding system. Its implementation is bound to raise the question of how funds to be recovered through the sale of state-owned shares, that is, how the state-owned shares should be used, are not solved well. Not only will this easily result in the loss of state assets, but also the effectiveness of the reform measures themselves , Affecting the deepening of joint-stock reform. The transfer of state-owned shares is the monetization of state-owned assets and naturally belongs to the government of the country on behalf of it. It is essentially a financial fund. However, the transfer of state-owned shares is different from the general financial funds. It is the result of the movement of state-owned assets in the stock economy in accordance with the rules of the stock market and its formation