股份制企业不仅在产权关系、管理体制上和传统的国营企业不同,而且在分配方面也和传统的国营企业有很大差别。由于股份制是我国国营企业改革的重要内容之一,近年来采取股份制形式的企业不断增多,因此,股份制企业的分配问题,尤其是如何在分配中确保国有资产权益已成为一个亟需解决的重要课题。 Joint-stock companies differ not only in property rights relations and management systems from traditional state-owned enterprises, but also in terms of distribution, which are very different from traditional state-owned enterprises. As joint-stock system is one of the important contents of China’s state-owned enterprise reform, the number of companies adopting joint-stock system has been increasing in recent years. Therefore, the issue of distribution of joint-stock companies, especially how to ensure the rights and interests of state-owned assets in distribution has become an important issue that needs to be resolved urgently. .