《广西会计》1992年第8期刊登了熊立元同志的《也谈我国目前能否推行社会主义股份制问题》,该文认为“股份制应体现‘按劳分配’……”“股份制企业应……建立‘工代会’制度,参与对企业发展、利益分配等重大问题的决策”对此,《广西会计》1993年第1期发表了张爱民同志的《关于社会主义条件下股份制特征 In the 8th issue of “Accounting in Guangxi”, Issue 8 of 1992, Comrade Xiong Liyuan also published “On the question of whether China can promote the socialist shareholding system at present.” This article argues that “the stock system should reflect the ’distribution according to work’...” “The joint-stock enterprise should be established... The ’Conference of Workers’ system, participates in the decision-making on major issues such as the development of enterprises and the distribution of benefits’. In this regard, ”Financial Accounting“ published in the first issue of 1993, Comrade Zhang Aimin’s ”On the characteristics of the shareholding system under socialist conditions"