推行企业承包经营责任制,在一定程度上体现了责、权、利统一的要求,较为有效地调动了企业的生产经营积极性,使企业取得了明显的经济效益。其弊端突出地表现为企业行为的短期化和财政收入凝固化。为此,不少同志主张我国企业制度改革应由承包制逐渐过渡到股份制。从财政工作实践出发,我们考虑目前推行股份制面临几个难点,需要重视并妥善解决。一、股份制试点中的“四不象”与规范化。近两年随着改革的深化,股份制在各地已相继出现,通过试点初步摸索了一些经验,取得了一定成效。但总的看来,多数试点企业的指导思想还不够明确,带有很大的盲目性。如有的企业将发行股票仅仅作为筹措资 The implementation of the contract responsibility system for enterprises, to a certain extent, reflects the requirements for the integration of responsibilities, rights, and benefits, and effectively mobilizes the enthusiasm of the company’s production and management, so that the company has achieved significant economic benefits. The disadvantages are prominently manifested in the short-term corporate behavior and the consolidation of fiscal revenue. For this reason, many comrades advocate that the reform of the enterprise system in China should gradually transition from the contracting system to the joint-stock system. Starting from the practice of financial work, we consider that the current implementation of the shareholding system faces several difficulties and needs attention and proper resolution. First, the “four things” and standardization in the joint-stock system pilot project. In the past two years, with the deepening of reforms, the joint-stock system has emerged in various places. Pilots have initially explored some experiences and achieved certain results. However, as a general rule, the guiding ideology of most pilot enterprises is not clear enough and has great blindness. If any company will issue shares only as financing