我国国有企业试行股份制,是为了适应生产社会化程度的提高和社会主义市场经济发展的要求而出现的,是经济体制改革的产物。从几年来的实践情况看,股份制在对发展社会生产力、推动社会商品经济发展中显示出积极作用。但是也遇到不少问题,归纳起来主要有四点: 一、企业现有资产存量大,财产关系模糊不清 企业实行股份制首先必须明确企业资产的产权,理顺企业内部的财产关系。但是在实际操作中,这个问题难以得到彻底解决。一是资产评估缺乏科学依据。目前,不少地区尚未建立资产社会评估的权 The trial-based joint-stock system of China’s state-owned enterprises has emerged in response to the increase in the degree of socialization of production and the requirements of the development of the socialist market economy, and is the product of economic restructuring. Judging from the practice over the past few years, the joint-stock system has shown a positive effect on the development of social productivity and the promotion of social commodity economy development. However, there are also many problems that can be summed up. There are four main points: First, the company’s existing assets are large, and the property relationship is ambiguous. To implement the joint stock system, the company must first clarify the property rights of the company’s assets and rationalize the internal property relations of the company. However, in practice, this problem cannot be completely solved. First, there is no scientific basis for asset assessment. At present, many regions have not yet established the right to social assessment of assets