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文章指出,我国国有企业在实行股份制改革的试点过程中,既不应该放弃股份制经济的最普遍原则,又不能照搬发达资本主义国家的做法和经验,而应从我国的国情出发,建立起适合社会主义商品经济发展的、具有中国特色的社会主义股份制企业。大中型国有企业实行股份制,从形式到内容都将要经过一个由不规范到逐渐规范和由不成熟到逐渐成熟的发展过程。在这个过程中,股份制企业将依次分为封闭型、联合型、开放型和外向型等四种不同的形式;股份制企业的董事会将经历一个由“虚设”再到“实设”的转变过程;股份制企业在分配方式上将由初期的“国家股份分红承包”的形式逐步“股权平等,按股分配”的方式过渡。文章中提出的这些见解,为国有企业实现由承包制向股份制的过渡以及由初级形式股份制向成熟形式股份制的过渡提供了一条及其重要的思路,在当前的经济体制改革过程中具有十分重要的意义。
The article points out that in carrying out the pilot reform of the shareholding system, our state-owned enterprises should neither give up the most universal principle of the joint-stock economy nor copy the practices and experiences of the developed capitalist countries. Instead, we should set up a socialist system suitable for socialism The development of commodity economy, with Chinese characteristics of the socialist joint-stock enterprises. Large and medium-sized state-owned enterprises to implement the shareholding system, from the form to the content will go through a from non-standard to gradually regulate and immature to maturity of the development process. In this process, the joint-stock enterprises will be divided into four different forms: closed type, joint type, open type and export-oriented type. The board of joint-stock enterprises will undergo a transition from “fictitious” to “real” Joint-stock enterprises in the distribution will be from the initial “state shareholding contract” in the form of gradual “equal equity, according to the distribution of shares,” the way the transition. These opinions put forward in the article provide an important thought for the state-owned enterprises to realize the transition from a contract system to a joint-stock system and the transition from a primary form share system to a mature form share system and are of great importance in the current economic system reform significance.