论文部分内容阅读
引言我国大中型企业中正在试行股份制的企业或企业集团,其股份制模式一般为“一企三制”,即企业的股份由国家股、企业职工集体股和职工个人股三种成分构成。国家股是由国家投资形成的股份,持有者为国家投资公司。企业职工集体股(简称企业股)是指企业中自有资金用于积累形成的相应份额,持有者主体是代表职工权益并经过改造的工会组织。个人股是指任何人(包括本企业职工)购置股票形成的股份,其持有者为自然人。其中企业股是经济体制改革产生的新事物,是我国股份制中最富有意义的因素。企业股的设立也是我国股份制与西方股份公司实质性差异所在。它的产生曾引起了多方面的关注,本人拟就其产生的依据、性质、归属以及争论谈谈个人看法。
Introduction China’s large and medium-sized enterprises are trying out a joint-stock enterprise or enterprise group. The joint-stock model is generally “one enterprise, three systems,” which means that the company’s shares consist of three components: state shares, corporate workers’ collective shares, and employees’ individual shares. State stocks are shares formed by state investment, and the holders are state investment companies. Corporate employee collective stocks (referred to as enterprise stocks) refer to the corresponding share of the company’s own funds for accumulation and formation, and the main body of the holders is a trade union organization that represents the rights and interests of employees and has been transformed. Individual shares refer to the shares formed by any person (including the employees of the company) purchasing stocks, and the holders are natural persons. Among them, the corporate stock is a new thing produced by the reform of the economic system and is the most significant factor in China’s shareholding system. The establishment of enterprise stocks is also a substantial difference between China’s shareholding system and western stock companies. Its production has attracted a lot of attention. I intend to talk about my personal views on the basis, nature, attribution, and arguments.