实现企业股份化,是所有制关系改革的一个趋势。我认为,股份制在集体企业可以先行一步。我国社会主义集体企业应该是由劳动群众自愿组合,共同集资兴办,实行独立核算,自负盈亏,照章纳税,税后利润由企业自行分配。然而,由于我们过去受“左”的错误思想束缚,误将商品经济同资本主义经济划等号,视集资入股为资本主义的独家产物,只许搞劳动联合,不许进行资金联合,致使集体企业在五十年代建立起来的职工入股分红的制度不仅没有得到发展,还退还了社员(职工)入社股金。并且将一部分手工业合作社组、小集体企业人为地升级过渡成大集体企业。把生产资料所有权上收给主管部门,使企业成为主管 The realization of the demutualization of enterprises is a trend in the reform of ownership relations. In my opinion, the joint-stock system can take a step forward in collective enterprises. China’s socialist collective enterprises should be voluntarily assembled by the working people, jointly raise funds to set up, implement independent accounting, assume sole responsibility for profits and losses, and pay taxes according to the regulations. After-tax profits are allocated by enterprises themselves. However, because we were constrained by the “Left” erroneous ideas in the past, mistakenly equating the commodity economy with the capitalist economy, depending on the fund-raising of shares as an exclusive product of capitalism, we can only engage in labor unions and prohibit the combination of funds, resulting in collective enterprises. In the 1950s, the system of dividends paid by employees was not only not developed, but was also refunded to shareholders (employees). And some of the handicraft cooperative groups and small collective enterprises are artificially upgraded to become large collective enterprises. Collecting the ownership of the production materials to the competent authority so that the enterprise becomes the supervisor