许昌县五女店机械厂是一家乡办企业,该厂以生产柴油机配件为主,自84年8月开始试行股份制,使风险机制与全体干部职工利益有机结合起来,经济效益显著提高五女庐机械厂未实行股份制以前,该厂实行的是承包经营责任制。由于承包形式不完善,没有直接涉及到职工的切身利益,职工积极性不高,造成承包人对企业只包盈不包亏的局面。针对这种情况,乡政府决定试行股份制。首先他们进行清产核资。经过核定,把生产中用不上的固定资产除去后,设备算净值,就低不就高,将原有固定资产及流动资金折合为400股,每股300元,共12万元,作为乡里入 Xuchang County Wumeidian Machinery Factory is a township-run enterprise, which mainly produces diesel engine parts. Since August, 84, it has started trial joint-stock system, so that the risk mechanism is organically integrated with the interests of all the staff and workers, and the economic benefits are significantly improved. Before the machinery factory had implemented the shareholding system, the factory implemented a contract responsibility system. Due to the imperfect form of contracting, the immediate interests of the employees are not directly involved, and the enthusiasm of the employees is not high, resulting in the situation that the contractor does not cover the profits of the company only. In response to this situation, the township government decided to try a joint-stock system. First of all, they have to clear assets and funds. After the verification, after removing the fixed assets that are not used in production, the net value of the equipment is low, and the original fixed assets and working capital are converted into 400 shares of 300 yuan per share for a total of 120,000 yuan. Into