论文部分内容阅读
1、股份合作制企业的股权设置.农业部《关于推行和完善乡镇企业股份合作制的通知》中提出,可以设置乡村股、企业股、社会法人股、个人股、外资股、普通股和优先股等.现在有争议的是要不要和可不可以将企业积累设置企业股的问题.有一种意见认为,乡村企业中属于乡村的投资和国家的减免税归乡村所有,而企业的积累是企业职工创造的,应该折股以后分给职工,或者设企业股,股权归企业,将其中一部分以名誉股量化到职工,职工持名誉股可享受企业分红.我们考虑这样做有几个问题:(1)企业积累应该归企业的所有者所有,像股份制企业积累归股东所有、合作企业积累归社员所有那样,理所当然.如果把农民集体所有的积累折股后分给职工,或按股分红归职工享受,这就侵犯了集体的产权,影响集体资产的保值、增值和发展,从法律上讲也是说不通的.(2)企业积累本来归企业所有,如果设立企业股,使产权反而不明确了.(3)股份合作制企业的合作,主要是职工的劳动合作,调动职工积极性主要靠充分发挥按劳分配的作用,而不应该是恩赐股权.因此,股份合作制企业没有必要设置企业股,更不应该将集体所有的企业积累折为企业股以后量化给职工.2、股份合制企业的利润分配.
1. Equity setup of shareholding cooperative enterprises. The “Notice on Promoting and Perfecting the Stock Cooperative System of Township Enterprises” issued by the Ministry of Agriculture proposes that village stocks, corporate stocks, social corporate stocks, individual stocks, foreign shares, common shares and preferred shares can be set. Etc. It is now controversial to ask whether and whether companies can accumulate enterprise stocks. There is an opinion that rural investment in rural enterprises and national tax reduction and exemption are owned by rural areas, and the accumulation of enterprises is created by employees. , should be divided into shares after the employees, or set up corporate shares, equity owned by the enterprise, some of which will be quantified to the employee honorary shares, employees holding honorary shares can enjoy corporate dividends. We consider this to do several issues: (1) Accumulation of enterprises should belong to the owners of the enterprises, such as the accumulation of shareholding enterprises owned by shareholders, and the accumulation of cooperative enterprises owned by members. Naturally, if the collective share of the peasants is divided and distributed to employees, or dividends are paid to employees, This infringes on the collective property rights and affects the preservation, appreciation, and development of collective assets. It is also legally unreasonable. (2) Corporate accumulation Returning to the enterprise, if the company’s shares are set up, the property rights are not clearly defined. (3) The cooperation of the joint-stock cooperative enterprises is mainly the labor cooperation of employees, and the mobilization of the enthusiasm of the employees is mainly due to the full play of the distribution of the distribution according to work, rather than Equity is granted. Therefore, a joint-stock cooperative enterprise does not need to set up corporate stocks, and it should not equate the collective-owned enterprise accumulation as a corporate stock to be quantified to the employees. 2. The profit distribution of the stock-holding enterprise.