股份虚拟:国企股份制改革的有效实现形式

Dummy Stock, a Effective Implement form of State-Owned Enterprises Joint Stock System Reform

股份虚拟,是以虚拟形式将企业固定资产作价变为股份,分摊为若干个人股,个人按其岗位股份值的大小投入一定的风险金,企业按照每个员工投入企业的劳动、技术(经验)、管理、资本等要素产生的实际作用并依据个人岗位的股份值,发放工资和红利。

Dummy stock is the form that a company's capital assets are evaluated and allocated to individual stocks. Every person pay a definite fund and has his own stock value which is determined by his labor, technic(experiences), administration, capital and his position. Wages and capital bonus are determined by the stock value.