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从1984年至1991年,上海股份制试点已历经7年,现已具有一定的影响,并日趋规范化。总的情况良好,但非一帆风顺,仍存在许多问题: 一是利润分配环节出现短缺,即企业的实现利润不够分配。目前,股份制企业的利润分配可以概括为三个方面:上交国家与还贷、红利分配、企业留利。如果满足了前两者,后者由于企业负担过重,就无法得到满足,因而企业发展缺乏后劲,困难重重;二是宏观管理环节产生“婆婆”恩怨,反映的是新企业形式与旧管理制度的摩擦,以现代法人制度为基石的股份制企业本该是无上级单位、无所谓隶属关系,而现在不仅企业的上级主管部门还存在,而且宏观管理方面在相当程度上还需要通过主管部门来实现,所以股份制企业对行政隶属关系是想中止而无法中止;三是企业组织领导体制存在职能混乱,突出表现在董事会虚设,经理集企业决策职能与经营职能于一身,董事会成了企业经理的附着物,结果组织领导体制本来应该具有的相互制衡关系遭到了破坏;四是财务管理显示封闭和疲软,财务封闭是指目前我国股份制企业的情况没有做到公开,财务疲软是指我国的会计制度不严,会计科目的确立以及会计的技术处理没有严格的标准和程序,无法保持财务状况的正确反映,财务资信度不高;五是目前社会上出现一些人不务正业,以股票从事投机活动等等。为了落实1991年全国体改工作会议精神,继续搞好股份制的试点,特提出以下主要对策。
From 1984 to 1991, Shanghai’s joint-stock pilot has gone through 7 years, and now it has a certain degree of influence and is becoming more standardized. The overall situation is good, but it is not easy and there are still many problems. First, there is a shortage of profit distribution, that is, the company’s profit distribution is not enough. At present, the profit distribution of joint-stock companies can be summed up in three aspects: the handing over of countries and the repayment of loans, distribution of dividends, and profit retention of enterprises. If the former two are met, the latter cannot be satisfied because the enterprise is overburdened. Therefore, there is a lack of stamina in the development of the enterprise and it is difficult. Second, the macro-management chain generates “grandmothers” grievances, reflecting the new enterprise form and the old management system. In the friction, the joint-stock companies that are based on a modern corporate system are supposed to be superordinate units and have no affiliation with them. Now, not only do the higher-level authorities of the company still exist, but macro-management still needs to be implemented by competent authorities to a considerable degree. Therefore, joint-stock companies want to suspend the administrative subordination and cannot be suspended; third, the organizational leadership system has a chaotic function, which is manifested in the absence of a board of directors. The manager sets the enterprise’s decision-making function and operating functions into one, and the board of directors becomes an attachment of the enterprise manager. As a result, the balance of checks and balances that the organization’s leadership system should have had been destroyed; Fourth, financial management has shown closure and weakness; financial closure refers to the fact that the current situation of joint-stock enterprises in China has not been made public, and financial weakness refers to the lack of strict accounting systems in China. There is no strict standard for the establishment of accounting and technical processing of accounting The quasi-harm procedures can not maintain the correct reflection of the financial status and the financial credit is not high; Fifth, there are some people in the society who are not doing the right job and engage in speculative activities with stocks. In order to implement the spirit of the National Conference on Restructuring in Labor in 1991 and continue to do a good job in piloting the joint-stock system, we hereby propose the following major countermeasures.