按投资主体来分,我国上市公司的股份可以分为国有股、法人股和社会公众股。国有股指有权代表国家投资的部门或机构以国有资产向公司投资形成的股份,包括以公司现有国有资产折算成的股份。由于我国大部分股份制企业都是由原国有大中型企业改制而来的,因此,国有股在公司股权中占有较大的比重。通过改制,多种经济成分可以并存于同一企业,国有则通过控股方式,用较少的资金控制更多的资源,巩固了公有制的主体地位。法人股指企业法人或具有法人资格的事业单位和社会团体以其依法可经营的资产向公司非上市流通股权部分投资所形成的股份。目前,在我国上市公司的股权结构中,法人股平均占20%左右。根据法人股认购的对象,可将法人股进一步分为境内发起法入股、外资法人股和募集法人股三个部分。 Divided by the main investors, the shares of China’s listed companies can be divided into state-owned shares, corporate shares and public shares. State-owned stock refers to the shares that the department or agency entitled to invest on behalf of the state invests in the state with state-owned assets, including the shares converted into the existing state-owned assets of the company. As most of the joint-stock enterprises in our country are transformed from the original large and medium-sized state-owned enterprises, the state-owned shares account for a large proportion of the company’s equity. Through the restructuring, a variety of economic components can coexist in the same enterprise. By means of controlling, the state controls more resources with less capital and consolidates the dominant position of public ownership. Corporate shares refer to the shares formed by the corporate legal persons or institutions and social organizations that are qualified as legal persons and who invest their shares in the non-tradable shares of the Company with their assets that can be operated according to law. At present, the shareholding structure of listed companies in our country, corporate shares an average of about 20%. According to the target of legal person shares subscription, the legal person shares can be further divided into three parts: domestic legal shares, foreign legal person shares and legal person shares.