目前,我国试行的股份制企业存在下述几种股份类别:国家股、企业股、社会法人股、个人股和外资股。在上述几种股份中,企业股的设置在我国理论界争议一直比较大。为防止国有资产的流失和使股份运作规范化,最近颁布的《深圳市股票发行与交易管理暂行规定》明确规定了不设企业股,理论界反对企业股的 At present, there are several types of shares in the joint-stock companies that have been piloted in China: state shares, corporate shares, social legal person shares, individual shares and foreign shares. Among the above several kinds of shares, the establishment of enterprise shares has been a controversy in the theoretical circle of our country. In order to prevent the loss of state-owned assets and standardize the operation of stocks, the recently promulgated Interim Provisions on the Administration of the Issuance and Trading of Stocks in Shenzhen Municipality clearly stipulates the absence of enterprise stocks, and theoretical circles are opposed to corporate stocks.