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一、推行股份合作制的意义 推行股份合作制,是小型企业建立现代企业制度的需要,是体制改革的需要,应从深化企业改革的意义上认识。股份合作制的特点是:产权清晰、权责分明,利益直接,促进发展。 推行股份合作制主要目的在于:通过职工直接占有生产资料,建立起企业和职工的命运共同体;恢复集体经济本来的性质和特点,建立起企业的激励机制和约束机制。 由于职工既是企业的出资者,又是企业的劳动者,企业的大部分产权分属于企业的职工所有,股本金具有劳动者自备金性质。所以,股份合作制企业的税后利润,一部分应用于企业内部的按劳分配;另一部分则应按股金进行分红。可以说是实现了两个结合:一是按劳分配与按股金分配相结合;二是劳动者与所有者相结合。改变了企业职工的劳动关系,使工人阶级成为名副其实的企业主人。 试行经验已经证明,股份合作制在一定程度上增强了职工的利益共享、风险共担和主人翁的意识,有利于调动企业职工的积极性,有利于增强企业活力,降低成本,加强企业管理,提高经济效益。因此,股份合作制是当前小型企业深化改革的一种目标模式。 二、实施股份合作制应按规范要求进行 1、实施股份合作制的目的和原则。主要目的在于深化企业改革,恢复集体企业的性质和特点,促进企业转换机制,实?
First, the significance of the implementation of the shareholding cooperative system The implementation of the shareholding cooperative system is the need for small-scale enterprises to establish a modern enterprise system, and it is the need for system reform. It should be understood from the perspective of deepening enterprise reform. The characteristics of the stock cooperative system are: clear property rights, distinct rights and responsibilities, direct benefits, and promotion of development. The main purpose of the implementation of the shareholding cooperative system is to establish a community of fate between the company and its employees through the direct possession of production materials by the employees, restore the original nature and characteristics of the collective economy, and establish incentive and restraint mechanisms for the enterprise. Since employees are both funders of enterprises and laborers of enterprises, most of the property rights of enterprises are owned by employees of enterprises. The share capital has the nature of workers’ own gold. Therefore, the after-tax profits of a share-holding cooperative enterprise are partly allocated to internal distribution according to labor; the other part should be distributed according to share capital. It can be said that it has achieved two combinations: First, the combination of distribution according to work and distribution according to share capital; second, the combination of laborer and owner. It changed the labor relations of the employees of the company and made the working class a veritable business owner. Trial experience has proven that the shareholding cooperative system has enhanced employees’ interests in sharing, risk sharing, and ownership among themselves to a certain extent, which is conducive to mobilizing the enthusiasm of the employees, is conducive to enhancing the vitality of enterprises, reducing costs, strengthening enterprise management, and improving the economy. benefit. Therefore, the joint-stock cooperative system is a target model for deepening reform of small businesses at present. Second, the implementation of the joint-stock cooperative system should be carried out in accordance with the specification 1. The purpose and principles of the implementation of the shareholding cooperative system. The main purpose is to deepen enterprise reform, restore the nature and characteristics of collective enterprises, and promote enterprise conversion mechanisms.