The Conception And The Practical Difficulty Of The Category Stock System In The Reform Of State-owned Enterprises

China's state-owned enterprise reform has experienced nearly 40 years,but the main body of state-owned enterprises is not clear,a dominant,regardless of the management system is still very serious.These problems seriously affect the efficiency of state-owned enterprises and the preservation and appreciation of state-owned assets,hinder the national economic development.In November 2013,the Third Plenary Session of the 18 th Central Committee adopted the Decision of the Central Committee of the Communist Party of China on Deepening the Reform of Several Major Issues,and made clear that the reform of state-owned enterprises should focus on the development of mixed ownership enterprises.Subsequently,the "Opinions on Carrying out Preferential Stock Pilot" and the "Preferential Unit Pilot Management Measures" promulgated on March 21,2014 provided policy and legal support for the use of the system of category shares in the mixed ownership reform of state-owned enterprises The In view of this,the author analyzes the theoretical basis of the system of the stock system and the institutional choice of the state-owned enterprise reform,and then puts forward the application of the system of the stock system in the state-owned enterprise reform and the practical problems it faces,and then puts forward feasible solutions to the practical problems.This article is named”the conception and the practical difficulty of the Category stock system in the reform of state-owned enterprises”,and divided into three parts:The first part elaborates the theoretical basis and the current situation of the class system in our country.First of all,the concept of the system of class shares is interpreted,and the relationship between the principle of equity system and the principle of equality of shareholders is discussed.Then the value of the introduction of the category system is discussed.On the Development of the System of Category Stock System in China 's Development and the Macro-negotiation.This part is intended to introduce the legitimacy of the introduction of the system of category shares into the reform of state-owned enterprises and the imperfections of the relevant provisions drawn from the macro level.The second part analyzes the conception of the class system in the reform of state-owned enterprises.First,it expounds the problems that need to be solved in the reform of state-owned enterprises.Secondly,it analyzes the main reform measures in the process of the adjustment of ownership structure of state-owned enterprises,which leads to the introduction of state-owned enterprise equity reform.Finally,according to the problems that need to be solved,How to use the category stock system such as preferred shares,gold stocks to solve these problems.The third part mainly analyzes the practical difficulties and solutions of the system of category shares in the reform of state-owned enterprises.This part analyzes the contradiction between the different types of shareholders,the influence of the interests of the creditors of the enterprise and the analysis of the relevant provisions of the category stocks from the narrow angle.The relevant provisions such as the classification of the state-owned enterprises,The system design and improve the relevant provisions.