目前,有的企业将现有资产按职工工作年限、工资等级、贡献大小等标准折成股份分给职工个人,实行按股分红。这种作法我认为值得研究。(1)集体工业企业。很多是从五十年代合作化时期开始组织,几经坎坷、变迁后发展起来的。由于历史的原因,企业之间已经形成你中有我,我中有你的关系,各企业现有的资产并不一定完全是现有企业和企业现有职工创造的。把企业现有资产折股分给职工个人。结果是分散了集体经济,造成一部份职工不适当地占有了另一部份职工的劳动成果。(2)企业现有资产折股划给职工个人后,职工个人按分得的股份参与年终红利分配,这实质上是扩大个人分 At present, some enterprises have divided their existing assets into individual employees according to standards such as the number of years of service for employees, wage levels, and contributions, and implemented dividends on a share-by-share basis. This practice I think is worth studying. (1) Collective industrial enterprises. Many of them have been organized since the co-operative period of the 1950s and have developed after many ups and downs. Due to historical reasons, companies have formed me among you and I have a relationship with you. Existing assets of companies are not necessarily completely created by existing employees of existing companies and enterprises. The company’s existing assets are divided into individual employees. As a result, the collective economy was dispersed, resulting in the unfavorable occupation of some workers by the labor of another employee. (2) After the company’s existing assets are transferred to individual employees, the employees’ individual share of the dividends at the end of the year is allocated, which is essentially an increase in personal points.