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一、股份制的基本内容与做法张店水泥厂是一个区属中型企业。该厂的股份制,是按照投资共负、收益共享、风险共担、积累共有和自愿结合、平等协商、互惠互利、民主管理的原则,实行的有限股份经营制。其基本内容与做法如下: (一)股份构成。该厂把所有股份分为:国家股、企业股、职工股和社会股四份。国家股:包括企业自1971年建立以来上级部门的投资,税前归贷应纳部分,补偿贸易的55%和由免税形成的资金部分。企业股:包括建厂以来自有资金形成的固定资产,税利已归贷45%的部分和补偿贸易投资的
First, the basic content and practices of the joint stock system Zhangdian Cement Factory is a medium-sized enterprise. The joint-stock system of the plant is a limited shareholding system implemented in accordance with the principles of investment sharing, income sharing, risk sharing, cumulative and total sharing and voluntary combination, equal consultation, mutual benefit, and democratic management. Its basic contents and practices are as follows: (1) Composition of shares. The factory divides all shares into four categories: state shares, corporate shares, employee shares and social shares. State shares: Including the investment made by the company since the establishment of the company in 1971, the portion of loans that should be included before taxes, the 55% of compensation trade, and the portion of funds that are formed by tax exemptions. Enterprise stocks: Including fixed assets that have been funded from the establishment of factories, tax profits have been attributed to the 45% loan and compensation for trade investment