国有企业改制为职工股、国有股共同组成的有限责任公司,对理顺企业产权关系、转换企业财务机制、促进生产要素优化配置等都产生了积极的影响。本文拟就职工持股操作过程中的财务问题进行一些探讨。一、产权界定的问题产权界定是国有企业进行职工持股改制的核心问题,也是国有企 The limited liability companies whose state-owned enterprises have been restructured into employee shares and state-owned shares have positively affected the rationalization of corporate property rights, the transformation of corporate financial mechanisms, and the promotion of optimal allocation of production factors. This article plans to discuss some of the financial issues in the process of employee shareholding operations. I. The definition of property rights The definition of property rights is the core issue for state-owned enterprises to hold shareholding reforms by state-owned enterprises. It is also a state-owned enterprise.