随着深圳经济特区国营企业体制改革的深入,人们对股份制企业和国营企业股份制改造的认识不断深化。投资管理公司的正式成立,使市属国有资产所有权人格化找到了恰当的形式。而国有资产的有效管理,则有赖于建立新的企业体制。目前,在国营企业体制改革过程中,无论是集团公司的控股化转型,还是基层国营企业的股份制改造,都遇到了一个“企业股”的问题。因此,正确认识“企业股”,对于目前企业体制改革至关重要。什么是企业股?一般来说,股份企业的股东,可以是国家、个人(包括外商)和其他企业。其他企业以法人的身份对该股份企业所持的股份,便称为企业股。正是在这个意义上,我们承认企业股。这样做,有利于调动企业的积极性,增强企业活力。目前我国的国营企业在股份制改造过程中,出现了一种 With the deepening of the reform of the state-owned enterprises in the Shenzhen Special Economic Zone, people have deepened their understanding of joint-stock companies and state-owned enterprises’ joint-stock reform. The formal establishment of an investment management company enabled the city’s ownership of the state-owned assets to find an appropriate form. The effective management of state-owned assets depends on the establishment of a new enterprise system. At present, in the process of state-owned enterprise system reform, whether it is the transformation of the holding company of the group company or the reform of the joint-stock system of the state-owned enterprises at the grass-roots level, it has encountered a problem of “corporate shares”. Therefore, a correct understanding of “corporate shares” is crucial to the current corporate restructuring. What is a corporate stock? Generally speaking, shareholders of a stock company may be countries, individuals (including foreign investors) and other companies. The shares held by other companies in the identity of a legal person as a legal person are called enterprise shares. It is in this sense that we recognize corporate stocks. Doing so will help mobilize the enthusiasm of the company and enhance its vitality. At present, China’s state-owned enterprises have emerged a