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近两年来,启东市在企业改革实践中探索出兼有租赁特征、转让实质、股份制内涵的“先租后售”的企业改制形式,为持续亏损的乡镇企业迅速走出困境找到了出路。 一、做法与特点 “先租后售”,就是对严重亏损或资不抵债的企业,在一次性转让难以实现的情况下,采取对集体资产中固定资产部分实行租赁,流动资产部分实行一次买断,承租者必须按股份制要求进行改制,重新进行工商登记,承担经济和法律责任,待时机成熟,集体再将固定资产全额转让。 这种改制方式,有以下三个特点: 1.解决“顽症”:特效性。乡镇企业高负债经营现象较为突出,一旦发生经营亏损,尤其是持续亏损,职工工资、有关规费上交、债务索偿等,都可能使企业陷于十分被动。“先租后售”式改制.企业和承租者都能接受,而且绝大多数能重现生机。我市有3家乡镇办砖瓦厂.实行租赁前累计亏损313万元,职工工资不能兑现,退休人员的退休金难以支付,预收砖款没有偿还
In the past two years, Qidong City has explored the form of “first rental and post-sale” enterprise restructuring that combines the characteristics of leasing, substance transfer, and shareholding system in the practice of enterprise reform, and has found a way out for the sustained losses of township and township enterprises. First, practices and characteristics “Learn to rent first and then sell”, that is, for enterprises with serious losses or insolvency, if the one-off transfer is difficult to achieve, take part in the lease of fixed assets in the collective assets, and buy one part of the current assets. In the event that the tenant must restructure the system in accordance with the requirements of the shareholding system and re-enter the industrial and commercial registration, it shall assume economic and legal responsibilities. When the time is ripe, the collective will transfer the fixed assets in full. This reform method has the following three characteristics: 1. Solve the “chronic illness”: special effects. The phenomenon of high debt management of township and village enterprises is more prominent. In the event of operating losses, especially sustained losses, the wages of employees, the payment of relevant fees, and claims for debt, etc., may all result in the enterprises being very passive. “Rent-for-sale” type of restructuring is acceptable to both enterprises and tenants, and the vast majority of them are able to return to life. There are 3 brickyards in the township of our city. The accumulated loss before renting was 3.13 million yuan. The wages of the employees could not be cashed. The pensions of the retirees were hard to pay. The pre-accepted bricks were not repaid.