试行股份制的国营企业设不设“企业股”?人们对此看法不一。主张不设“企业股”的理由概括起来主要有五个方面:一是经营权不能产生所有权;二是企业资金属全民所有,不可将其变为企业所有;三是企业股份侵害股东权益;四是随着企业股的比重加大,会动摇我国的公有制结构;五是企业股的所有权代表是经营者,这会削弱所有权对经营者的正当约束。我觉得,这些观点过多地考虑了目前一些不规范的股份企业的实践和现行未改革的财务会计制度,对“企业股”的真正含义缺乏深入的研究,对股份制企业定股、用股以及收益分配缺乏规范的总体设想。下面就设置“企业股”的理论依据谈谈自己的看法。1、生产资料所有制的多元化结构为设置“企 The people of the state-owned enterprises that have tried the joint-stock system do not have “corporate shares”. People have different views on this. There are five main reasons for claiming that there is no “corporate share”: First, the right to operate does not create ownership; second, the company’s capital is owned by the entire people; it cannot be turned into an enterprise; third, the company’s shares infringe upon the shareholders’ rights; With the increase in the proportion of corporate stocks, it will shake our country’s public ownership structure; Fifth, the ownership of corporate stocks is the operator, which will weaken the legitimate constraints of ownership on the operators. I think these viewpoints have taken into account too much of the practice of some unregulated stock companies and the current unreformed financial accounting system. They lack an in-depth study of the true meaning of the “company stocks,” and set shares and use shares in joint-stock companies. Income distribution lacks the overall idea of ​​the specification. The following sets forth the theoretical basis for the establishment of “corporate shares” to talk about their own views. 1. The diversified structure of the ownership of production materials is to set up an enterprise