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一、放开搞活小企业 南京提出,企业资不抵债和资产负债率在90％以上的,除国家规定外,可先破产再实施股份合作制改制。净资产数额较小的,可全部量化给职工个人,净资产数额较大的可按一定比例送配“干股”鼓励职工购买。职工一次性付款购买股权的,给予一定的优惠,分期付款购买的,其余额按同期银行存款利率的50％交纳利息。将资产卖给职工的企业,可暂以审计后的资产账面值作为改制的依据。实行“先售后股”改制的企业,未售出的净资产一般不设股权,以资产租赁方式留在企业有偿使用,租赁费上交国资控股公司或国资管理部门。
First, to let go and invigorate small businesses Nanjing proposed that enterprises insolvent and assets-liability ratio of 90% or more, in addition to the state regulations, bankruptcy and then the implementation of joint-stock cooperative reform. The smaller the amount of net assets, all can be quantified to the individual workers, a larger proportion of net assets may be sent to a certain percentage of “dry stock” to encourage employees to buy. Workers pay a one-time purchase of equity, to give a certain discount, installment purchase, the balance of bank deposit interest rates over the same period of 50% interest payment. Enterprises that sell their assets to employees may temporarily take the audited value of the assets as the basis for their restructuring. The implementation of “pre-sale shares,” the restructuring of enterprises, unsold net assets generally do not set any equity, to stay in the enterprise asset leasing paid use, leasing fees submitted to the state-owned holding company or state-owned assets management.