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股份制广义是指通过各种不同份额资本的集中而进行联合生产和经营,并按投入资本的份额参与管理和分配的经济组织形式。狭义是指通过发行股票筹集资金建立股份公司进行生产经营的企业管理制度。股份制是商品经济发展的必然产物,是社会化大生产的一种组织形式。目前,我国的股份制形式大体有四种类型:企业内部股份制,即向企业内部职工发行股票;社会集资兴办的股份制企业,即公开向社会发行股票;企业间以股份形式进行联营和集资;中外合资型股份制。股份制企业的分配按实现盈利,首先交纳所得税,提取公积金,然后按股分红;企业发生了亏损,按股抵补。股份制的突出特点,是集资面大量多,速度快,有利于用社会闲置和分散资金弥补建设资金的不足。但这种经营方式比较复杂,在我国,从理论到实践都尚在探索中。
The general term of joint-stock system refers to the form of economic organization that involves joint production and operation through the concentration of various types of capital and participates in the management and distribution according to the share of invested capital. Narrow sense refers to the establishment of a stock company to raise capital through the issuance of shares to establish a business management system for the company. Joint-stock system is an inevitable product of the development of commodity economy and an organizational form of socialized large-scale production. At present, there are generally four types of joint-stock companies in China: the company’s internal share-holding system, which is the issuance of stocks to employees within the company; the joint-stock enterprises established through social fund-raising are publicly issuing stocks to the public; joint ventures and fund-raising are conducted between companies; joint ventures Shareholding system. According to the realization of profit distribution, the joint-stock company first pays income tax, withdraws the provident fund, and then pays dividends; the company has incurred a loss and made a stock-based compensation. The outstanding feature of the joint-stock system is that there are a large number of fund-raising facets and the speed is fast, which is conducive to using the society to idle and disperse funds to make up for the lack of construction funds. However, this mode of operation is rather complicated. In China, we are still exploring theories and practices.