正确处理企业资产存量与增量之关系——对集体企业进行股份合作制改造的建议

发布时间：2018-07-04 21:28

本文选题：股份合作制改造 + 集体企业改制　；参考：《经济问题探索》1995年03期

【摘要】：正一、对集体所有制企业进行股份合作制改造的原因从集体企业的普遍现状来看,由于原来对集体企业政策设计的初衷即是充分利用“劳动力密集”、“劳动合作”的优势,因而资本有机构成低、融资能力弱、技术水平低下、积累能力差、生产规模发展缓慢、人才缺乏和管理水平低已成为主要发展障碍。这些不利条件制约着集体企业按照《公司法》的要求达到企业设置、注册资本、出资方式、股权结构设置等一系列规范要求。换言之,集体所有制的原有缺陷使其对外界投资者造成了风险与投资收益率正向转换的阻滞。特别是在目前重塑市场经济的条件下,集体企业既不可能得到来自政府资金的优惠供给,也不能很容易地取得市场经济条件下重信誉、重资金实力所要求的直接融资便利,更不可能短期内改变自我积累能力差的局限。然而,沿续旧的生产经营模式及组织形式必然会因不适应市场经济发展而被淘汰。因此,对集体企业的改制取向只能是一种兼容并蓄式的、既有股份制性质又照顾集体所有制特点的组织形式——股份合作制。股份合作制既保留了集体所有制原有的形式和性质,实行民主管理和按劳分配,又兼容了股份制企业筹资渠道宽便于扩大再生产的优势,从而较单纯的集体所有制有更广阔的发展前景。二、股份合作制改造中出现的一些难点
[Abstract]:First, the reasons for the reform of the joint stock cooperative system of enterprises under collective ownership are from the point of view of the general situation of collective enterprises, because the original intention of the policy design of collective enterprises was to make full use of "labor-intensive". Because of the advantages of "labor cooperation", the organic composition of capital, the weak financing ability, the low technical level, the poor accumulation ability, the slow development of production scale, the lack of talents and the low level of management have become the main obstacles to development. These unfavorable conditions restrict collective enterprises to meet a series of normative requirements in accordance with the requirements of Company Law, such as enterprise setup, registered capital, capital contribution, equity structure setting, and so on. In other words, the original defect of collective ownership makes it block the positive conversion of risk and investment yield to outside investors. In particular, under the current conditions of reshaping the market economy, collective enterprises can neither obtain preferential supplies of government funds, nor can they easily obtain the direct financing facilities required by the heavy reputation and capital strength of the market economy. Nor is it possible to change the limitations of poor self-accumulation in the short term. However, the old production management model and organization will be eliminated because they can not adapt to the development of market economy. Therefore, the reform orientation of collective enterprises can only be a kind of inclusive, joint-stock system, which takes care of the characteristics of collective ownership. The joint-stock cooperative system has not only retained the original form and nature of collective ownership, implemented democratic management and distribution according to work, but also compatible with the advantages of a wide range of financing channels for joint-stock enterprises to facilitate the expansion of reproduction. Thus compared with the simple collective ownership has a broader development prospects. 2. Some difficulties in the reformation of stock cooperative system
【作者单位】：云南会计师事务所云南会计师事务所
【分类号】：F279.21

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