改革高新技术企业的运行机制和管理体制,推行符合高新技术产业发展的运行机制,是高新技术企业能否顺利成长的关键。股份制不失为一种新的有益的探索。武汉东湖新技术开发区近年来积极进行了股份制的试点工作,我们认为在试行股份制过程中需要探讨和解决好如下三个问题。一、无形资产的股份问题高新技术企业的资产存量划分为两大部分:有形资产和无形资产。前者包括固定资产、货币资金及实物等。后者包括技术成果、专有技术、商标权、名誉权等,其载体可以是个人,也可以是一个独立的实体。在试行股份制中,根据“股权平等”的原则,就需要明确无形资产能否折股计算,怎样计算无形资产的股份额等问题。首先,应当明确高新技术企业是技术密集、知识密集的独立经济实体。企业生存发展的核心是企业 Reforming the operating mechanism and management system of high-tech enterprises and implementing an operating mechanism that is consistent with the development of high-tech industries is the key to the successful growth of high-tech enterprises. Joint-stock system is a new and beneficial exploration. In recent years, Wuhan Donghu New Technology Development Zone has actively conducted pilot work on the joint-stock system. We believe that the following three issues need to be explored and solved during the trial share-holding system process. I. Shareholding Issues of Intangible Assets The stock of assets of high-tech enterprises is divided into two major parts: tangible assets and intangible assets. The former includes fixed assets, monetary funds, and physical objects. The latter includes technical achievements, proprietary technologies, trademark rights, reputation rights, etc. The carrier may be an individual or an independent entity. In the trial share-holding system, according to the principle of “equal equity”, it is necessary to clarify whether the intangible assets can be folded and how to calculate the share of intangible assets. First, it should be clear that high-tech enterprises are technology-intensive and knowledge-intensive independent economic entities. The core of an enterprise’s survival and development is the enterprise