对股份制企业深化改革的再认识四川省金堂县人民政府常务副县长沈有春对企业进行股份制改造，我们坚持首先从效益较好的企业开始，先易后难，先小步入轨，再逐步深化。效益较好的企业，主要看３方面：在企业总资产中，有一定比例的净资产；企业财务核算连续３年无亏损；企... Re-understanding of deepening the reform of joint-stock companies Shen Youchun, deputy magistrate of the people’s government of Jintang County, Sichuan Province, made a joint-stock reform of the company. We insisted on starting from companies with better returns. . Enterprises with better efficiency mainly look at three aspects: in the total assets of the company, there is a certain percentage of net assets; the company’s financial accounting has no losses for three consecutive years;