公有企业股份制改造前的产权界定和财产分割

正在进行和已经完成股份制改造的公有企业，在改制前企业财产都被界定为国有资产或集体资产，这是不尽合理的。因为改制前的企业财产主要是由存量资本（包括先期投入和近加投入）和增量资本（即剩余价值积累）所形成的。增量资本不能全部界定为国有资产或集体资产，而应根据劳动价值理论和等量资本取得等量利润的原则，重新界定共产权归属，并进行合理分割，使部分增量资本以价值形态补偿给原企业员工，以充分调动他们的积极性。

ON THE PROPERTY RIGHTS DEFINTION AND PROPERTY SPLIT BEFORE THE TRANSFORMATION OF STOCK SYSTEM OF PUBLIC ENTERPRISES

It is not considered very reasonable that the property of enterprises undergoing or baying completed stock system transformation should be defined as stare-owned property or collectively owned property before the change of system. Because the property of enterprises are mainly made up of existence capital (including the advanced and additional input) and incremental capital (e. g. accumulationof surplus value) before the transformation, the incremental capital cannot be entirely defined as state-owned or collectively owned property, its rights should be redefined andsplitted reasonably according to the principles of theory of labour value and equal amount of capital getting equalamount of profit so that the partial incremental capital can be compensated to the staff of the original enterprises as the value forms to fully mobilize their enthusiasm.