企业转换经营机制有“一个难解的九连环”,其中尤以“职工能进不能出”的问题最为棘手。如何解决最为妥善?这是改革者当前最为关注的事情。一、企业职工权益股份的设计思路在国有企业设立职工权益股份,是在企业经营机制转换中解决“职工能进能出”问题的一种明智选择,也是使企业走向市场的一种内部推力。设立职工权益股份的实质,是突破我国国有企业中传统的就业与福利保障一致性的框架,将职工活劳动创造的价值全部 The business transformation mechanism of the enterprise has “a series of nine knots that are difficult to solve”, among which the most difficult problem is that “employees can’t enter.” How to solve the problem most properly? This is what the reformer is currently paying attention to most. I. Design Ideas for Enterprise Employee Equity Interest Shares The establishment of employee rights and interests shares in state-owned enterprises is a wise choice for resolving the problem of “employees can enter and exit” in the transition of the enterprise operation mechanism, and it is also an internal thrust for the enterprise to go to the market. The essence of the establishment of employee equity shares is to break through the traditional framework of consistency in employment and welfare guarantees in state-owned enterprises, and to create value for all workers’ living labor.