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文章就当前城乡集体企业实行股份合作制改组中的十个重要问题进行了探讨，并提出了独到的见解。这些观点是（１）折股量化到职工个人的存量资产应当超过５０％甚至更多一些，一些企业亦可全部折股量化到个人；（２）存量资产折股量化到人时，职工不仅享有收益分配权，而且应拥有所有权；（３）将存量资产折股量化到职工时，分享者必须依照一定的比例投入一部分现金股；（４）在界定企业产权主体过程中，应根据情况，分别按照＂谁投资、谁所有＂，＂谁（提供）积累、谁所有＂以及＂划分比例、资劳共享＂的原则进行，并考虑到企业运行中为其实际承担经济风险和民事责任的主体的利益；（５）政府依法进行减免税所形成的资产不应当归国家所有，但应收而未收或少收而形成的资产却应由地方政府与企业协商界定其主体；（６）企业在股份的设置上应具有较大的灵活性，可根据发展的需要，设置效益股、发展股、创业股和边际股等个人或法人股；（７）国家应当允许各种股权在一定范围内流转；（８）企业没必要提取所谓＂不可分割的公共积累＂；（９）政府必须对股份合作制的推行采取正确引导和积极推动的态度；（１０）在推行股份合作制过程中必须把握好重点、方法和步骤。
The article discusses ten important issues in the current restructuring of joint-stock cooperative systems between urban and rural collective enterprises, and puts forward unique insights. These views are: (1) The stock assets quantified to the employees’ individual should be more than 50% or even more, some enterprises can also all be quantified to individuals; (2) When the stock assets are quantified to people, the employees not only enjoy The right to the distribution of income, and should own the ownership; (3) When the stock assets are quantified to employees, the sharer must invest a certain proportion of cash shares; (4) In the process of defining the subject of corporate property rights, the According to the principle of “who invests, who owns,” “who (provides) accumulates, who owns,” and “shares proportionately, and labor shares”, and considers the entity that is responsible for economic risk and civil liability for the company in its actual operation. (5) The assets formed by the government in accordance with the law for tax reduction or exemption should not be owned by the state, but the assets that should have been collected but not received or received less should be negotiated by the local government and the enterprise to define its main body; (6) The company is There should be greater flexibility in the setting of shares, and efficiency shares, development shares, startup shares and marginal shares can be set according to the needs of development. Individuals or legal person shares; (7) The state should allow various equity transfers within a certain range; (8) Enterprises do not need to extract the so-called “indivisible public accumulation”; (9) The government must take correct guidance on the implementation of the share cooperative system and Actively promote the attitude; (10) In the implementation of the joint-stock cooperative process must grasp the key points, methods and steps.