“企业股”是企业在经济活动中,逐步积累形成的,既不属于国家,又不属于职工投资的那一部分资产。这部分资产一般有两个主要来源:一是经过职工同意,从奖励基金抽出一部分或将奖励基金的节余部分投入扩大再生产,尽管这部分资金并非是企业全体职工的平均所有,但带有“企业自有”的性质;二是企业福利基金节余部分所转换投入更新的固定资产,这在本质上也应属“企业自有”。设立‘企业股’的意义有三: 有利于对企业全部资金的定性确认。可以使企业经营者和职工进一步弄清:那些资产是国家所有,国家管理,企业经管;哪些资产是国家所有,企业管 “Enterprise stocks” are gradually accumulated and formed in the economic activities of enterprises, and neither belong to the state nor belong to the part of the assets invested by employees. This part of the assets generally has two main sources: First, with the consent of the employees, a part of the incentive fund is drawn out or the surplus of the incentive fund is put into expansion and reproduction. Although this part of the funds is not the average of all employees of the company, it is accompanied by “enterprises. The nature of the “own”; Second, the surplus of the corporate welfare fund converted to invest in updated fixed assets, which in essence should also be “owned by the company.” There are three implications for the establishment of an ‘corporate unit’: it is beneficial to the qualitative confirmation of all the funds of the company. Can make enterprise managers and workers further understand: those assets are owned by the state, state management, enterprise management; which assets are owned by the state, corporate management