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萍乡市市属国有工业企业改革从1997年下半年开始至今年年初,已取得突破性开展,改制面达百分之九十。已经完成改制的国有工业企业选择的主要改制形式是股份租赁制。所谓股份租赁制就是先募股后租赁经营的简称,是通过在企业全体在职职工中募集股金,作为注册资本、组建成新的具有独立法人资格的股份制或股份合作制企业后(以下称新企业),由其租赁老企业的有效资产进行生产经营的一种改制形式。采用这种改制形式,老企业停止生产经营,将资产租赁给新企业。老企业在资产出租前,应对将要出租的资产进行清产核资和评估,然后根据银行同期的长期贷款和短期贷款利率,结合老企业停止生产经营所需承担的费用,确定新企业应交纳的固定资产租赁金和流动资产借用利息。企业实行股份租赁制
The reform of state-owned industrial enterprises in Pingxiang City has made breakthroughs since the second half of 1997 to the beginning of this year, with a 90% restructuring. The main mode of restructuring the state-owned industrial enterprises that have completed the restructuring is the share-based leasing system. The so-called share-based leasing system is the first short-listed after the offer of leasing, is through the work of all employees in the company to raise funds as registered capital, set up a new joint-stock companies with independent legal personality or joint-stock cooperative enterprises (hereinafter referred to as the new business ), A form of restructuring by the effective asset leasing of old enterprises for their production and operation. Using this system of restructuring, the old enterprises stopped production and operation and leased assets to new enterprises. According to the long-term loan and short-term loan interest rates of the same period of the bank, combined with the expenses borne by the old enterprises in stopping their production and operation, the old enterprises should fix the fixed assets that the new enterprises should pay Asset lease payments and borrowing interest on current assets. Enterprises to implement the share lease system