摘要
股份制作为一种资产经营方式,通过个别资本向股份资本的转化,实现社会资本的集中与联合。中国部分高职院校的股份制改革,应该处理好依法办学与大胆改革、有效积累与股东权益、争取政策与自主改革、质量与效益等关系,需要解决好新增资产产权、公有资产产值、教工股份认购和财政投入等问题。
As a capital management way, share--holding system implements social capital centralization by changing individual capital into stock capital. Shareholding reforms of some advanced vocational colleges need to manage following relations properly, between running a college according to law and reforming bravely, between effective accumulation and share holder rights, between striving for favorable policy and self reforming, between quality and benefit; Also the reforms need to manage well following issues: property right of increased capital, state--owned capital value, share purchase of employees and financial investment.
出处
《教育与经济》
CSSCI
北大核心
2007年第3期53-56,共4页
Education & Economy
关键词
高职院校
资源配置
新探索
advanced vocational college
resource allocation
new approach