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《广西会计》1992年第8期发表了熊立元同志《也谈我国目前能否推行社会主义股份制问题》(以下简称《熊文》),此文探讨了我国目前能否推行股份制的问题。笔者对前半部分深表赞同,但是,文章的后半部分,特别是关于社会主义股份制的特征的论述,笔者不敢苟同。现在提出来与大家商榷。首先,《熊文》认为:社会主义股份制的特征应体现“按劳分配”,坚持国家、企业、个人三兼顾的原则,保证客观上不出现两极分化。事实上,这不足以成为社会主义条件下股份制的特征,即使是社会主义条件下的股份制依然是“按资分配”。现在,绝大部分经济学家都认为,股份制不是资本主义国家的专利,它是一种中性的“东西”,资本主义能搞,社会主义同样能搞,只要它有利于社会主义的发展,我们就可以拿来“用”。那么社会主义条件下的股份制,是否是“按劳分配”呢?实践证明各类股份制企业,只要有私人股东和私人企业的存在,那么就不可能是“按劳分配”,而实实在在的是“按资分配”。要实行股份制,那么就必须按照各个股东的投资额来分配股利,不管是资本主义社会还是社会主义社会,这个分配原则是不会变的,私人股东和私人
“Guangxi Accounting” No. 8, 1992, published Comrade Xiong Liyuan “also talk about the current our country can implement the socialist joint-stock system” (hereinafter referred to as “Xiong Wen”), this article explores the issue of whether China can implement the joint-stock system. The author of the first half deeply agree, however, the latter part of the article, especially on the characteristics of the socialist joint-stock system, I disagreed. Now put forward to discuss with you. First of all, Xiong Wen believes that the characteristics of the socialist joint-stock system should embody the principle of “distribution according to work” and adherence to the principle of taking all three factors into consideration with the state, enterprises and individuals so as to ensure that there will be no objective polarization. In fact, this is not enough to become a characteristic of the shareholding system under socialism. Even under the conditions of socialism, the shareholding system remains “distributed according to the capital.” Now, most economists believe that the shareholding system is not a patent of the capitalist countries. It is a neutral “thing.” Capitalism can engage and socialism can do the same. As long as it is conducive to the development of socialism, We can use it. Then, under the conditions of socialism, is the joint-stock system “distribution according to work”? Practice has proved that all kinds of joint-stock enterprises, as long as there is the existence of private shareholders and private enterprises, then it can not be “distribution according to work”, but real Is “according to the distribution of funds.” To implement the shareholding system, dividends must be distributed according to the amount of investment made by each shareholder. The principle of distribution will not change in both capitalist and socialist societies. Private shareholders and private individuals