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国家股是我国股份制改造中出现的特有的概念,其含义是有权代表国家的部门或机构以国有资产向公司投资形成的股份(含现有资产折成的股份)。这种按投资主体划分股票类型的方式虽不太规范,却是我国特有的历史背景下的既成事实,只是现阶段规定国家股不准上市流通带来了很多问题,因此有必要对此加以探讨。
State-owned shares are peculiar concepts appearing in the reform of joint-stock system in our country. They mean the shares (including the existing assets converted into shares) formed by the state-owned departments or agencies that have the right to invest in the state-owned assets. Although this method of dividing stock types by the main body of investment is not normative, it is a fait accompli under the unique historical background of our country. However, it is only necessary to discuss this issue at the present stage because it has brought many problems that state stock is not allowed to go public. .