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集体所有制企业产权制度的改革,是社会主义市场经济发展的客观要求。目前随着股份公司制度和股份合作制企业制度的实行,涉及到如何把企业公共积累(存量资产)量化到每个职工,成为职工个人所有的个人股份,以形成实物形态共同占有、不可分性与价值形态可分性。对此,在理论界和实际工作者中颇有争议。
The reform of the ownership system of collective-owned enterprises is an objective requirement for the development of the socialist market economy. At present, with the implementation of the system of joint-stock companies and the system of joint-stock cooperative enterprises, it involves how to quantify the public accumulation of enterprises (stock assets) to each worker and individual individual shares of the individual workers so as to form the common possession of the physical forms, inseparability and The value of the form of separability. In this regard, in theorists and practitioners quite controversial.