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试论国有企业股权改革
引用本文:许华.试论国有企业股权改革[J].襄樊职业技术学院学报,2003,2(3):74-77.
作者姓名:许华
作者单位:襄樊职业技术学院,湖北,襄樊,441021
摘    要:国有股份制企业股权结构不合理,“一股独大”的弊端严重影响了企业的大发展,股权改革势在必行。改革措施是:制定具体政策,全面向各种经济主体(包括外资、非国有法人、民营企业、企业“高管层”、流通股股东等)转让国有股份,大幅降低国有股股权比率,最终让国有股流通。在转让过程中按历史成本原则以企业的净资产为基础确定转让价格,兼顾国家与受让方的利益,以此来完成改革大计。

关 键 词:国有企业  股权改革  企业改革  产权关系  股分制企业
文章编号:1671-914X(2003)03-0074-04
修稿时间:2003年5月10日

On Reform of Stock in State-owned Enterprise
XU Hua.On Reform of Stock in State-owned Enterprise[J].Journal of Xiangfan Vocational and Technical College,2003,2(3):74-77.
Authors:XU Hua
Abstract:In state-owned enterprise, the structure of stock is unreasonable. The disadvantage of "dominating by large stockholder" seriously affects the development of enterprise. So it is very necessary to reform stock. The measures are following: to transfer stocks to other economic forms, such as, foreign capital enterprise, non-state legal person, private-owned enterprise, "advanced management level of enterprise" and stock holder of circulated stocks; to decrease state-owned stock ratio to make it circulate totally. During transferring, prices are based on net capital according to principle of historical cost, considering interests of country and transferred party to make the reform succeed.
Keywords:state-owned enterprise  stock  reform  
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