目前,股份制经济已逐渐成为我国国有资产极为重要、也极为普遍的企业财产组织形式,因为它不但是国有企业解决资金困难、增强发展后劲的重要途径,而且有助于国有资产管理能力与经营能力的提高,有利于国有资产的保值增值。股份制改组已经成为目前我国搞活大中型国有企业的热点问题,但同时也是一个难点问题。 计划经济的积淀重 目前正在改组的企业或拟进行改组的企业,大都是国有大中型企业,其形成的历史比较长,在国民经济中也发挥着重要的作用。由于历史的原因,其资产结构、组织机构的设、经营管理方式等具有浓厚的计划经济色彩,如: （1）党政未完全分开。企业的经营管理权是由党委及党委领导下的厂长、经理共同承担,这与公司法所要求的股东大会是权力机构、董事会是执行机构的模式是不相符合的。 （2）政企未完全分开。如企业领 At present, the joint-stock economy has gradually become an extremely important and very common form of corporate property organization in our country because it is not only an important way for state-owned enterprises to solve their financial difficulties and enhance their stamina, but also contributes to the management and operation ability of state-owned assets Increase is conducive to the preservation and appreciation of state-owned assets. Joint-stock restructuring has become a hot issue in our country to invigorate large and medium-sized state-owned enterprises, but it is also a difficult issue. Accumulation of Planned Economies Most of the enterprises currently undergoing reorganization or enterprises to be restructured are large and medium-sized state-owned enterprises. Their formation has a long history and plays an important role in the national economy. Due to historical reasons, its asset structure, organizational structure, management methods have a strong planned economy, such as: (1) the party and government are not completely separated. The operation and management power of the enterprise is shared by the factory director and the manager under the leadership of the party committee and the party committee. This is inconsistent with the model that the general meeting of shareholders required by the Company Law is the authority and the board of directors is the executive body. (2) The government-enterprise is not completely separated. Such as business leaders