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自1992年6月厦门市推出第一批企业股份制改革试点以来,股份制这种有效的企业组织形式即在全市引起人们的关注。加快企业股份制改造步伐成为厦门特区深化企业改革的方向。一般认为,把企业改造成股份制企业,就是要把企业改造成为股份有限公司,也就是发行股票,上市交易。其实,这种理解是非常片面的。股份制企业包括两种具体的形式,一种是股份有限公司,有的企业的股票可以上市,但大部分企业股票是不上市的;另一种是有限责任公司,这种形式的企业并不发行股票。目前,在谈论企业股份制改造问题时,有限责任公司这种形式基本被忽视。事实上,有限责任公司才是厦门企业股份制改造应选择的主要形式。现在先比较一下股份有限公司及有限责任公司的异同。
Since Xiamen City launched the pilot of the first batch of corporate shareholding reforms in June 1992, the effective corporate form of the joint-stock system has attracted people’s attention in the city. Accelerating the pace of reforming the company’s shareholding system has become the direction in which Xiamen Special Economic Zone deepens enterprise reform. It is generally believed that transforming a company into a joint-stock enterprise means transforming it into a joint stock company, that is, issuing shares and listing transactions. In fact, this understanding is very one-sided. Joint-stock companies include two specific forms, one is a joint stock limited company, some stocks of companies can be listed, but most of the stocks of companies are not listed; the other is a limited liability company, this type of company does not issue stock. At present, when discussing the issue of reforming the corporate shareholding system, this form of limited liability company is basically ignored. In fact, a limited liability company is the main form that should be chosen for the transformation of the joint-stock system of Xiamen enterprises. Now let’s compare the similarities and differences between joint-stock companies and limited liability companies.