Research On The Capital System Of Welfare Enterprises

As a form of solving the problem of the centralized employment of disabled people,welfare enterprises in China have played an irreplaceable role for a long time,but with the establishment of the main status of market economy welfare enterprises are facing difficulties.Problems such as the difficulty of capital raising,the diminished ability to accommodate disabled people,and the frequent occurrence of fraudulent concessions.It have shown a shrinking trend in the development of the past 10 years.At the same time,the development of social enterprises in the international sphere is in full swing.Welfare enterprises are in the decline of quasi-social enterprises.Welfare enterprise reform is on the agenda,and it is urgent to put forward effective and feasible methods for innovation.The academic circles had studied this from the perspectives of economics,sociology,and law.It is generally from the perspective of domestic tax preferential policies,but the root cause lies in the imperfect capital system of welfare enterprises.In this thesis,the research on welfare enterprises is divided into four parts: legal attributes,capital formation,dividend distribution and equity transfer of welfare enterprises and capital withdrawal from the capital system,and the dynamic process of welfare enterprises 'capital from "entry to exit" is studied and discussed.Among them,we draw lessons from the relevant legislation of social enterprises in Britain and the United States to provide direction for the reform of welfare enterprises in China.By comparing the development of social enterprises at home and abroad with the relevant legislation,this thesis classifies the types of welfare enterprises,and finds that welfare enterprises should belong to one kind of social enterprises.And it is a typical type of social enterprise in our country.Studying the capital system of welfare enterprises can not only solve the problem of welfare enterprises 'development but also solve the dilemma of social enterprises' development in China.The author tries to find out the problems and shortcomings in the current legislation of welfare enterprisesand puts forward some pertinent legislative suggestions.This thesis analyzes the double value system of welfare enterprises through the value research method to provide value choice for the construction of welfare enterprise capital system.Capital problem is an important issue of welfare enterprises and even social enterprises.Therefore,combining with the theory of capital system of the company and the latest research results of social enterprises at home and abroad,some ideas are put forward for the reform of welfare enterprises.The following conclusions can be made from this thesis:(1)Welfare enterprises are one of the typical forms of social enterprises in China.They have the characteristics of "dual nature" of social enterprises,and they have both "social goals" and "commercial operations",spanning the non-profit sector and the profit sector.Therefore,it is very appropriate to solve the welfare enterprise from the perspective of social enterprises.(2)Welfare enterprises are facing the common problem of social enterprises in general-capital issues.It is precisely because of its "dualism" that the asset definition is not clear,the financing channel is relatively single,the capital strength of the enterprise is thin,and the endogenous competitiveness is insufficient to adapt to the speed of market economic development.(3)In order to solve the problem of welfare enterprise capital,it is difficult to start from any aspect of the internal or external aspects.Therefore,this thesis thinks that we should start from the construction of capital system which include the welfare enterprise capital system and external supervision mechanism.Perfect relevant legislation and system is the medicine that solves this disease.(4)In the study of the capital system of welfare enterprises,the latest research progress of social enterprises can not be separated from.We should fully learn from relevant international development experiences.The is the key that Speeding up the formulation of legislation certification,enterprise restructuring,and special laws and regulations.(5)The construction of the capital system of welfare enterprises should be based on the reference to the capital system of commercialenterprises in the company law,and should be comprehensively considered in the characteristics of the "dual nature" of welfare enterprises.