尽管法人股的流通和转让是不可逆转的大趋势,但与国有股相比,法人股的情况更为复杂。在持股成本上,国有股大多是以国有资产折价入股的,国有股东大多没有以现金出资,而且大多接面值认购。法人股则可分为国有法人股、一般法人股、社会募集法人股和定向募集法人股等几种形式。其中国有法人股的募股成本最低,主要是以实物资产作价折算,以面值发行的,每股成 Although the circulation and transfer of legal person shares is an irreversible trend, the situation of legal person shares is more complicated than that of state-owned stocks. In holding costs, state-owned stocks are mostly based on state-owned assets, discount shares, most state-owned shareholders did not make cash contributions, but most of the face value of subscription. Corporate shares can be divided into state-owned legal person shares, general corporate shares, corporate shares and the public to raise funds in several forms such as private placement. Its legal person shares of China's lowest cost of the offering, mainly based on the physical assets of the price of conversion, issued in par value, per share into