一、森林折股是林业企业改革的基础工作股份制是适应市场经济发展的一种较好的企业组织形式,对理顺产权关系,实现政企分开,“两权”分离,促进企业经营机制转换有着积极的作用,还有利于集中社会资金形成规模建设,促进资产合理流动和企业组织与产业结构的优化。1992年以来,国家制定了一系列有关企业股份制改革的法规和规范性文件,如《股份制企业试点办法》、《股份有限公司规范意见》和《有限责任公司规范意见》,以及股份制试点企业的税收、审计、会计制度、人事、财务、国有资产、土地资产管理、国有资产评估等有关规定,为股份制改革提供了基本 First, the forest conversion is the basic work of forestry business reform Joint-stock system is to adapt to the development of the market economy, a better form of business organizations to straighten out the relationship between property rights, to achieve the separation of government and enterprises, “separation of powers” and promote the transformation of business management mechanisms Has a positive effect, but also conducive to the concentration of social funds to form a scale to promote the rational flow of assets and business organization and optimization of industrial structure. Since 1992, the state has formulated a series of laws and regulations and normative documents on the joint-stock reform of enterprises, such as the Pilot Scheme for Joint-stock Enterprises, the Norms for Joint Stock Limited Companies and the Normative Opinions of Limited Liability Corporations, as well as the taxation of joint-stock pilot enterprises , Auditing, accounting system, personnel, finance, state-owned assets, management of land assets, evaluation of state-owned assets and other relevant provisions for the reform of joint-stock system provides the basic