目前,我国企业推行股份制已显示出它的优越性,对推动社会主义市场经济发展起着积极作用。最近,笔者对浙江省宁波市部分股份有限公司进行了一些了解,现就有关情况谈几点看法。一、企业实行股份制的优越性1、筹资渠道增多,企业资金实力雄厚改制为股份有限公司的企业,一般都能够吸收到外部大量资金,尤其是批准上市的公司。它们除取得银行和金融机构贷款外,还有其他筹资渠道。诸如:溢价发行股票和配发股票,把社会闲散资金集中起来转化为公司资本金;采用送股方式,少发或不发现金股利,把税后利润积累起来,供公司使用;报经批准成立财务公司或城 At present, the promotion of the shareholding system by Chinese enterprises has demonstrated its superiority and has played a positive role in promoting the development of the socialist market economy. Recently, the author has made some understanding of some of the company’s shares in Ningbo, Zhejiang Province, and he now gives some opinions on the situation. I. Advantages of the joint-stock system of enterprises 1. Increased funding channels. Enterprises with strong corporate capital and restructuring into joint-stock companies are generally able to absorb large amounts of external funds, especially those that have been approved for listing. In addition to obtaining loans from banks and financial institutions, they also have other financing channels. Such as: premium stock issuance and stock issuance, the social idle funds are pooled and converted into company capital; the use of share-issuing methods, with little or no gold dividends, accumulates after-tax profits for company use; Finance company or city