虚拟股份制——国有企业改革模式构想  

Virtual Shareholdings-Concept of Reform Mode for SOEs

作　　者：李安源 

机构地区：[1]第二炮兵后勤部财务结算中心,北京100820

出　　处：《重庆建筑大学学报》2003年第2期93-98,共6页Journal of Chongqing Jianzhu University

摘　　要：按照十六大提出的"深化国有企业改革"要求,结合我国社会主义公有制的实际,创造性地吸收利用资本主义股份制的积极因素,以虚拟股权为突破口,对国有企业进行虚拟股份制改造,构建具有社会主义公有制特征的现代企业制度。虚拟股份制以确立企业劳动者的虚拟股权为核心,以股份制的基本原则为框架,由国家参与企业利润的分配并确定分配比例。According to the requirement of 'deepening SOE reform' proposed at the China's 16th National People's Congress, considering the practicality of the socialistic public ownership in China, absorbing innovatively the positive factors of capitalistic shareholding system to carry out virtual shareholding reform by using virtual share right as breakthrough point and to construct a modern corporation system with the character of socialistic public ownership. Virtual shareholding system is centered on the confirmation of corporation laborer's virtual share right, using the basic principle of shareholding system as framework and distribution of enterprise profits with state participation and to confirm distribution proportion.

关 键 词：虚拟股份制 国有企业改革 现代企业制度 企业利润 

分 类 号：F426.36[经济管理—产业经济]