现行的企业产权模糊,己严重制约经济体制改革由浅入深的推进.近年来,理论界对以企业产权明晰化为核心的重构微观经济基础问题进行了热烈而有益的讨论.通过讨论,越来越多的主张,实行股份制是企业产权明晰化的方向和途径.但对股份制改革中的企业股问题,看法不一.现将理论界对企业股的若干论争综述如下,供参考.一、关于企业股的含义和构成一种意见认为,企业股是指企业自有资金转化形成的资产.它是实行企业留利制度的结 The current ambiguous corporate property rights have severely constrained the economic system reform from shallow to deep. In recent years, the theoretical community has carried out a lively and beneficial discussion on the reconstructed microeconomic fundamental issues centered on the clarification of corporate property rights. Through discussion, the The more ideas that come out, the implementation of the joint-stock system is the direction and way of clearing the property rights of enterprises. However, there are different views on the issue of corporate stocks in the joint-stock reform. Several theoretical arguments on corporate stocks are summarized below for reference. Regarding the meaning and composition of corporate stocks, one view is that corporate stocks refer to the assets transformed from the company’s own funds. It is the result of the implementation of the corporate profit system.