进行公司制改造,是国有企业建立现代企业制度的重要途径。如何把国有企业原来的单一投资主体转变成为多元投资主体,又是进行公司制改造的前提。只有实现多元投资结构,才能按《公司法》的规定,建立起股份有限公司或多股东的有限责任公司的企业财产组织形式。本文仅就企业内部职工投资参股问题进行初步探讨。 Reforming the company system is an important way for state-owned enterprises to establish a modern enterprise system. How to transform the original single-invested subject of a state-owned enterprise into a multivariate investment subject is also a precondition for the reform of the company system. Only by implementing a diversified investment structure can we establish the form of corporate property of limited liability companies such as joint stock companies or multi-shareholders in accordance with the provisions of the “Company Law.” This article will only conduct a preliminary discussion on the issue of investment and shareholder participation within the enterprise.