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随着国有企业改革的不断深入,在推进国有企业股份制改造的实践中存在着一些偏向:有的有股份制之名,无股份制之实:有的变相逃废银行债务;有的停留于方案的设计,无法操作和实施等。鉴于上述问题,笔者认为国有企业股份制改造中应注意以下几点:一、要区分国有企业控股和参股的区别所谓控股,是指国有股份在企业全部股份中占主导、支配地位,起到控制企业全部股份的作用。根据量的比例不同,具体区分为绝对控股和相对控股。绝对控股是指国有股占全部股份51%以上的比例,占有绝对优势;相对控股是指国有股份占企业全部股份不足51%的比例,但仍能控制企业全部股份,处于相对优势。所谓参股是指国有股份在企业全部股份中处于次要、受支配地位,不能起
With the continuous deepening of the reform of state-owned enterprises, there are some biases in the practice of promoting the reform of joint-stock ownership in state-owned enterprises: some have the name of the shareholding system and the non-shareholding system; some disguise and evade bank debts; some stop at the design of the program , Inoperable and implemented. In view of the above problems, I believe that the shareholding system of state-owned enterprises should pay attention to the following points: First, the distinction between state-owned enterprises and shareholdings The so-called holding refers to the state-owned shares in all shares of the company dominated and dominant position, play a controlling enterprise The role of all shares. According to the proportion of different, the specific distinction between absolute control and relative control. Absolute holding refers to the state-owned shares accounting for more than 51% of the total shares, occupy an absolute advantage; relative holding refers to the proportion of state-owned shares of less than 51% of the total shares of the enterprise, but still able to control all the shares of the enterprise, in a comparative advantage. The so-called shares refers to the state-owned shares in all shares of the enterprise in a secondary, dominant position, can not play