目前,股份制改革中较容易改的大部分已经修改,留下的是最关键,也是最棘手的问题。本文将当前股份制改革的难点透视出来,以便理论工作者和实际操作者更快、更好地寻找出解决途径。 一、股份公司的产权 由于国有股份、社会公众股份及职工内部股份先天不平等地出现在同一股份公司,导致各类股份不平等的权利和义务。因而各类股份的产权,尤其国家股份的产权问题多年来一直是股份制改革中一个悬而未决的问题。 At present, most of the changes that have been easier to reform in the shareholding system have been revised, leaving behind the most crucial and most troubling questions. This article reveals the difficulties of the current shareholding system reform so that theoreticians and actual operators can find solutions faster and better. First, the property rights of joint-stock company As state-owned shares, public shares and internal shares of workers inherent in the same shares of the company, resulting in various types of shares of the unequal rights and obligations. Therefore, the property rights of all kinds of shares, especially the property rights of state shares, have been an outstanding issue in the shareholding system reform for many years.