摘要
股份合作制自产生以来 ,在我国各地取得了巨大的经济绩效 ,目前已成为农村集体企业和城市国有小企业改制的主要形式。但由于股份合作制是在没有制度设计的情况下 ,由群众和基层政府根据当地的实际情况而设计出来的 ,因此也出现了许多新的问题。集体企业在进行股份合作制改制中对集体资产的处置 ,即是所面临的重要问题之一。对集体资产的处置包括集体资产无偿量化给个人的问题 ;集体资产设置集体股的问题 ;
Ever since its appearance, joint stock cooperative system has produced huge economic effects all over China, and has now become the main form of system-transformation of rural collective enterprises and urban state-owned small enterprises. However, due to the fact that joint stock cooperative system was designed by the msses and the primary level governments in accordance with their actual local conditions under the situation of having no proper rules of system-designing, many new problems have emerged. The disposal of the collective assets of collective enterprises in their transformation into joint stock cooperative system is one of the greatest problems faced by them. The disposal of collective assets includes the problems of appropriately distributing collective assets to individuals without compensatin, establishing collective stocks of collective assets, and the ownership and controlling power of collective stocks.
出处
《沈阳师范学院学报(社会科学版)》
2002年第2期85-87,共3页
Journal of Shenyang Normal University(Social Sciences Edition)
关键词
股份合作制企业
产权
集体资产
集体股
中国
joint-stock cooperative system
property rights
collective assets
collective stocks