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一、试点情况(一) 商业企业股份制的特点。自1984年7月成立全国第一家商业企业股份公司——北京市天桥百货股份有限公司起,到1990年,比较成形的股份制商业企业已近30家,其中上海和深圳发展较快,也较为规范。除上海和深圳之外,我国商业企业股份制试点情况具有如下特点:(1) 多元化股权格局。即股份制企业的股种一般包括国家股、社会法人股、企业股(叫法不一样,但性质相同)和个人股(包括公民个人股和本企业职工股)。(2) 除法人参股的股
I. Pilot scenario (1) Characteristics of the joint-stock system of commercial enterprises. Since July 1984, China’s first commercial enterprise stock company, Beijing Tianqiao Department Store Co., Ltd. was established. By 1990, there were nearly 30 joint-stock commercial enterprises, of which Shanghai and Shenzhen developed rapidly and were relatively specification. In addition to Shanghai and Shenzhen, the pilot conditions of the joint-stock system for commercial enterprises in China have the following characteristics: (1) Diversified equity structure. That is, the stocks of joint-stock companies generally include state shares, social legal person shares, corporate shares (which are different in name, but of the same nature) and individual shares (including individual citizen shares and employee shares of the enterprise). (2) Shares of Dividend Participating Shares