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目前;中国正在对国有企业进行股份制改造试点,以便逐步推行对国有企业的股份制改造。但是,对国有企业推行股份制需要健全的经济法规制度作保障,中国在经济法规制度改革和完善以前,国有企业的股份制改造应慎重进行。这里所说的经济法规制度改革和完善是指:①企业会计制度特别是商业法规的制定;②由企业税承包向法人所得税制的转换;③规范企业活动如企业法和公正交易法等的制定;④证券市场的培育及有关法律的制定;⑤资金筹措市场如银行和保险市场的扩充;⑥企业经营组织和劳动人事制度的改革;⑦培育出大批
At present, China is piloting joint-stock reform of state-owned enterprises so as to gradually implement the joint-stock reform of state-owned enterprises. However, the implementation of the joint-stock system for state-owned enterprises requires sound economic and legal systems. Before China reforms and perfects its economic and regulatory systems, the joint-stock reform of state-owned enterprises should be carried out with caution. The reform and improvement of economic laws and regulations mentioned here refers to: 1 the establishment of enterprise accounting systems, especially commercial laws and regulations; 2 conversion of corporate taxation contracts to corporate income taxation systems; 3 the formulation of corporate activities such as corporate law and fair trade laws, etc. (4) The cultivation of the securities market and the formulation of relevant laws; 5 The financing of markets such as the expansion of the banking and insurance market; 6 The reform of the organization of business organizations and the labor personnel system; 7 Nurturing a large number of