文章來源：企(qi)業(ye)改革局 發布時(shi)間：2017-08-18
國資發(fa)改革[2016]133號
各省、自治區(qu)、直(zhi)轄(xia)市(shi)人民政府、國務院各部(bu)委、各直(zhi)屬機(ji)構(gou)：
經國務院同意(yi)，現(xian)將(jiang)《關于(yu)國有控股混合所有制(zhi)企業開展員工持股試點的意(yi)見》印發給你們，請(qing)結合實際認真貫徹執(zhi)行。
國(guo)務(wu)院國(guo)有資產監(jian)督管理委(wei)員會
中華(hua)人民共和國(guo)財政部
中國(guo)證券監督管理委員會(hui)
2016年8月2日
關于國有控股混合所有制企業開展
員工持股試點的意見
為全面貫(guan)徹(che)黨的十八(ba)大和(he)十八(ba)屆三中(zhong)、四中(zhong)、五中(zhong)全會精(jing)神，落實“四個全面”戰略布局和(he)創新、協調、綠色、開放、共(gong)享的發展(zhan)理念，根據《中(zhong)共(gong)中(zhong)央 國務院關(guan)于深(shen)化國有(you)企(qi)業改革(ge)的指導(dao)意見(jian)》（中(zhong)發〔2015〕22號）有(you)關(guan)要(yao)求，經國務院同意，現就國有(you)控(kong)股混合所有(you)制企(qi)業開展(zhan)員工持股試點提(ti)出以下意見(jian)。
一、試點原則
（一）堅持依(yi)法合規，公(gong)開(kai)透明。依(yi)法保護各類(lei)股東權益(yi)，嚴格遵守(shou)國家(jia)有(you)關(guan)法律法規和國有(you)企(qi)業(ye)改制、國有(you)產(chan)(chan)權管(guan)理等有(you)關(guan)規定，確保規則公(gong)開(kai)、程序(xu)公(gong)開(kai)、結(jie)果公(gong)開(kai)，杜絕暗箱(xiang)操(cao)作，嚴禁利(li)益(yi)輸送(song)，防止國有(you)資產(chan)(chan)流失。不(bu)得侵(qin)害企(qi)業(ye)內(nei)部非持股員工(gong)合法權益(yi)。
（二）堅持(chi)增量引入，利(li)益綁定。主要(yao)采取增資(zi)擴(kuo)股(gu)(gu)(gu)、出資(zi)新設(she)方式開展(zhan)員(yuan)工(gong)(gong)持(chi)股(gu)(gu)(gu)，并保(bao)證國有資(zi)本處于控股(gu)(gu)(gu)地位。建立健全激勵約束長效機制,符合(he)條件的(de)員(yuan)工(gong)(gong)自愿(yuan)入股(gu)(gu)(gu)，入股(gu)(gu)(gu)員(yuan)工(gong)(gong)與企業共(gong)享改(gai)革發(fa)展(zhan)成果，共(gong)擔市場競爭(zheng)風險。
（三）堅(jian)持以崗(gang)定股(gu)，動態調整。員(yuan)工持股(gu)要體現愛崗(gang)敬業的導向，與崗(gang)位(wei)(wei)和(he)業績緊密(mi)掛鉤，支持關鍵技術崗(gang)位(wei)(wei)、管理(li)崗(gang)位(wei)(wei)和(he)業務崗(gang)位(wei)(wei)人員(yuan)持股(gu)。建(jian)立健全股(gu)權內部(bu)流轉和(he)退(tui)出(chu)機(ji)制，避免持股(gu)固化僵化。
（四(si)）堅(jian)持嚴(yan)控范圍，強化監督。嚴(yan)格試(shi)點條件，限制試(shi)點數(shu)量(liang)，防止“一哄而起”。嚴(yan)格審批程序，持續跟蹤(zong)指導(dao)，加強評(ping)價監督，確保(bao)試(shi)點工(gong)作目(mu)標明(ming)確、操作規(gui)范、過(guo)程可(ke)控。
二、試點企業條件
（一）主業處于充分競爭行(xing)業和領(ling)域(yu)的商業類(lei)企業。
（二）股(gu)(gu)權結構合理(li)，非公有資(zi)本(ben)股(gu)(gu)東所持股(gu)(gu)份應(ying)達(da)到一定比(bi)例，公司董事(shi)會中有非公有資(zi)本(ben)股(gu)(gu)東推(tui)薦的董事(shi)。
（三(san)）公司治理結構健全(quan)，建立市場化的(de)勞(lao)動人事分配制(zhi)度(du)和業(ye)績(ji)考核評價(jia)體系，形(xing)成管(guan)理人員能(neng)上能(neng)下、員工能(neng)進能(neng)出、收(shou)入(ru)能(neng)增能(neng)減的(de)市場化機制(zhi)。
（四）營業(ye)收(shou)入和利潤90%以上(shang)來源于(yu)所在企業(ye)集團外部市場。
優先支持(chi)人才資(zi)本和技(ji)術(shu)要素(su)貢獻占比較高的(de)轉制科研院所、高新技(ji)術(shu)企(qi)(qi)(qi)業(ye)、科技(ji)服務型企(qi)(qi)(qi)業(ye)（以(yi)下統稱科技(ji)型企(qi)(qi)(qi)業(ye)）開(kai)(kai)展(zhan)(zhan)員(yuan)(yuan)工(gong)(gong)持(chi)股試(shi)點。中(zhong)央(yang)企(qi)(qi)(qi)業(ye)二(er)級（含）以(yi)上企(qi)(qi)(qi)業(ye)以(yi)及(ji)各省、自(zi)治區(qu)、直轄市(shi)及(ji)計劃單(dan)列市(shi)和新疆(jiang)生(sheng)產建設兵團所屬(shu)一級企(qi)(qi)(qi)業(ye)原則上暫(zan)不(bu)開(kai)(kai)展(zhan)(zhan)員(yuan)(yuan)工(gong)(gong)持(chi)股試(shi)點。違反國有企(qi)(qi)(qi)業(ye)職工(gong)(gong)持(chi)股有關規定且(qie)未按(an)要求完成整改的(de)企(qi)(qi)(qi)業(ye)，不(bu)開(kai)(kai)展(zhan)(zhan)員(yuan)(yuan)工(gong)(gong)持(chi)股試(shi)點。
三、企業員工入股
（一）員(yuan)工范圍。參(can)與持股人員(yuan)應為在(zai)關鍵崗位工作并對(dui)公司經營(ying)業績(ji)和持續發展有直接或較大影響(xiang)的科研人員(yuan)、經營(ying)管理人員(yuan)和業務骨(gu)干，且與本(ben)公司簽訂了勞動合同。
黨中央(yang)、國務(wu)院和(he)地方黨委、政(zheng)府及其部(bu)門、機構任(ren)命的國有企(qi)業(ye)(ye)領導人(ren)員不(bu)得持股(gu)。外部(bu)董事、監(jian)事（含職工(gong)代表監(jian)事）不(bu)參與員工(gong)持股(gu)。如直系親屬多(duo)人(ren)在(zai)同一企(qi)業(ye)(ye)時，只(zhi)能一人(ren)持股(gu)。
（二）員(yuan)(yuan)工(gong)(gong)出資(zi)。員(yuan)(yuan)工(gong)(gong)入股(gu)應(ying)主要以貨幣出資(zi)，并按(an)約定(ding)及(ji)時足額(e)繳納。按(an)照國(guo)家(jia)有(you)(you)(you)關法律法規，員(yuan)(yuan)工(gong)(gong)以科技成果出資(zi)入股(gu)的(de)，應(ying)提供所(suo)有(you)(you)(you)權屬證明并依法評估作價(jia)，及(ji)時辦理財產權轉(zhuan)移(yi)手續。上市公(gong)司(si)回購本(ben)公(gong)司(si)股(gu)票實施員(yuan)(yuan)工(gong)(gong)持股(gu)，須執(zhi)行有(you)(you)(you)關規定(ding)。
試點(dian)企業、國有股東不得(de)向(xiang)員工(gong)(gong)無償贈與股份，不得(de)向(xiang)持(chi)股員工(gong)(gong)提(ti)供墊(dian)資(zi)、擔保、借貸等財務資(zi)助。持(chi)股員工(gong)(gong)不得(de)接受(shou)與試點(dian)企業有生產經營業務往來的其他(ta)企業的借款或融(rong)資(zi)幫助。
（三）入(ru)股(gu)價格。在員工入(ru)股(gu)前，應按照有關規定(ding)對試點企(qi)業(ye)進行財務(wu)審計和(he)資(zi)產(chan)評估。員工入(ru)股(gu)價格不得(de)低于(yu)經核準或(huo)備案的每股(gu)凈資(zi)產(chan)評估值(zhi)。國有控股(gu)上市公司員工入(ru)股(gu)價格按證券監管有關規定(ding)確定(ding)。
（四）持(chi)股(gu)(gu)(gu)比(bi)例(li)。員工(gong)持(chi)股(gu)(gu)(gu)比(bi)例(li)應結合企業(ye)規模、行業(ye)特點(dian)、企業(ye)發(fa)展階段等因素確定(ding)(ding)。員工(gong)持(chi)股(gu)(gu)(gu)總量原(yuan)則上不高(gao)于(yu)公司總股(gu)(gu)(gu)本的30%，單一員工(gong)持(chi)股(gu)(gu)(gu)比(bi)例(li)原(yuan)則上不高(gao)于(yu)公司總股(gu)(gu)(gu)本的1%。企業(ye)可采取(qu)適當方式預留部分股(gu)(gu)(gu)權，用(yong)于(yu)新引進人才。國有(you)控(kong)股(gu)(gu)(gu)上市公司員工(gong)持(chi)股(gu)(gu)(gu)比(bi)例(li)按證券監管有(you)關(guan)規定(ding)(ding)確定(ding)(ding)。
（五）股(gu)權結構(gou)。實(shi)施(shi)員工持股(gu)后，應保證國有股(gu)東控(kong)股(gu)地(di)位，且其持股(gu)比(bi)例(li)不得低于公(gong)司總股(gu)本(ben)的34%。
（六）持(chi)(chi)股(gu)方式(shi)。持(chi)(chi)股(gu)員(yuan)工可以個人名義直接持(chi)(chi)股(gu)，也可通過(guo)公(gong)司制企業、合伙(huo)制企業、資產(chan)管理計劃等持(chi)(chi)股(gu)平臺持(chi)(chi)有股(gu)權(quan)。通過(guo)資產(chan)管理計劃方式(shi)持(chi)(chi)股(gu)的(de)，不得(de)使用杠桿融資。持(chi)(chi)股(gu)平臺不得(de)從事除持(chi)(chi)股(gu)以外的(de)任何經營活動。
四、企業員工股權管理
（一）股權管(guan)理主體(ti)。員工所持(chi)股權一般應(ying)通過持(chi)股人(ren)會議等形式(shi)選出代(dai)(dai)表或(huo)設立相(xiang)應(ying)機構(gou)進(jin)行管(guan)理。該股權代(dai)(dai)表或(huo)機構(gou)應(ying)制定管(guan)理規則，代(dai)(dai)表持(chi)股員工行使股東權利(li)，維護持(chi)股員工合(he)法(fa)權益。
（二(er)）股(gu)權(quan)(quan)管理方式(shi)。公(gong)司(si)各方股(gu)東應就員(yuan)工股(gu)權(quan)(quan)的日(ri)常管理、動態調整和(he)退出等問題協商一致(zhi)，并通過公(gong)司(si)章程或股(gu)東協議等予以(yi)明確。
（三）股(gu)(gu)權(quan)流轉(zhuan)。實施員工持(chi)股(gu)(gu)，應設定不(bu)(bu)少(shao)于(yu)36個月的(de)鎖定期(qi)。在公司公開發行(xing)股(gu)(gu)份前已持(chi)股(gu)(gu)的(de)員工，不(bu)(bu)得(de)在公司首次公開發行(xing)時(shi)轉(zhuan)讓股(gu)(gu)份，并(bing)應承諾(nuo)自上市之日起不(bu)(bu)少(shao)于(yu)36個月的(de)鎖定期(qi)。鎖定期(qi)滿后，公司董(dong)事(shi)、高級(ji)管理(li)人(ren)員每年可(ke)轉(zhuan)讓股(gu)(gu)份不(bu)(bu)得(de)高于(yu)所持(chi)股(gu)(gu)份總數的(de)25%。
持股(gu)(gu)員工因辭(ci)職、調離(li)、退(tui)休(xiu)、死亡或(huo)被(bei)解(jie)雇(gu)等原因離(li)開本公司的(de)，應在12個月內將(jiang)所持股(gu)(gu)份(fen)(fen)進行內部轉(zhuan)讓。轉(zhuan)讓給(gei)持股(gu)(gu)平臺、符(fu)合條件的(de)員工或(huo)非公有資本股(gu)(gu)東的(de)，轉(zhuan)讓價(jia)格由(you)雙方協商確(que)定；轉(zhuan)讓給(gei)國(guo)有股(gu)(gu)東的(de)，轉(zhuan)讓價(jia)格不得高于上一(yi)年度經(jing)審(shen)計(ji)的(de)每股(gu)(gu)凈資產值。國(guo)有控股(gu)(gu)上市公司員工轉(zhuan)讓股(gu)(gu)份(fen)(fen)按證券監管有關規定辦理。
（四）股(gu)權分(fen)紅(hong)。員(yuan)工(gong)持股(gu)企(qi)業應(ying)處理好股(gu)東短(duan)期(qi)收(shou)益與公(gong)司中(zhong)長(chang)期(qi)發(fa)展的關系,合理確定利潤分(fen)配方案和(he)分(fen)紅(hong)率(lv)。企(qi)業及國(guo)(guo)有(you)股(gu)東不(bu)得(de)向持股(gu)員(yuan)工(gong)承諾年度分(fen)紅(hong)回報或設置(zhi)托底回購(gou)條款。持股(gu)員(yuan)工(gong)與國(guo)(guo)有(you)股(gu)東和(he)其他股(gu)東享有(you)同(tong)等權益，不(bu)得(de)優(you)先于國(guo)(guo)有(you)股(gu)東和(he)其他股(gu)東取得(de)分(fen)紅(hong)收(shou)益。
（五(wu)）破(po)產重(zhong)整(zheng)和清(qing)(qing)算。員工持股(gu)(gu)企業破(po)產重(zhong)整(zheng)和清(qing)(qing)算時(shi)，持股(gu)(gu)員工、國(guo)有股(gu)(gu)東(dong)和其他股(gu)(gu)東(dong)應以出(chu)資額(e)為限，按照(zhao)出(chu)資比例共同承擔責任。
五、試點工作實施
（一）試(shi)點企(qi)業(ye)數量。選擇少量企(qi)業(ye)開展(zhan)試(shi)點。各省、自治區、直轄市及計劃單列市和新疆生產(chan)建設兵團可分別選擇5-10戶企(qi)業(ye)，國務院國資委(wei)可從中央企(qi)業(ye)所屬(shu)子企(qi)業(ye)中選擇10戶企(qi)業(ye)，開展(zhan)首批(pi)試(shi)點。
（二）試點企業(ye)確定(ding)(ding)。開(kai)展員工持股試點的地方(fang)國(guo)有企業(ye)，由省(sheng)級(ji)人民(min)政(zheng)府國(guo)有資(zi)產監督(du)管理機(ji)構協調有關部門，在(zai)審(shen)核(he)申報(bao)(bao)材(cai)料的基礎(chu)上(shang)確定(ding)(ding)。開(kai)展試點的中(zhong)央企業(ye)所屬子(zi)企業(ye)，由國(guo)有股東單位在(zai)審(shen)核(he)有關申報(bao)(bao)材(cai)料的基礎(chu)上(shang)，報(bao)(bao)履(lv)行(xing)出資(zi)人職責的機(ji)構確定(ding)(ding)。
（三）員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)方(fang)案(an)(an)制(zhi)(zhi)定(ding)(ding)。企業開展員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)試(shi)點，應(ying)深入分(fen)(fen)析(xi)實(shi)施員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)的(de)必要性和(he)可(ke)行性，以適當方(fang)式向(xiang)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)充分(fen)(fen)提示持(chi)股(gu)(gu)(gu)(gu)風險，嚴格按照有關規(gui)定(ding)(ding)制(zhi)(zhi)定(ding)(ding)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)方(fang)案(an)(an),并對(dui)實(shi)施員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)的(de)風險進行評估，制(zhi)(zhi)定(ding)(ding)應(ying)對(dui)預案(an)(an)。員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)持(chi)股(gu)(gu)(gu)(gu)方(fang)案(an)(an)應(ying)對(dui)持(chi)股(gu)(gu)(gu)(gu)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)條件、持(chi)股(gu)(gu)(gu)(gu)比例、入股(gu)(gu)(gu)(gu)價格、出資方(fang)式、持(chi)股(gu)(gu)(gu)(gu)方(fang)式、股(gu)(gu)(gu)(gu)權分(fen)(fen)紅、股(gu)(gu)(gu)(gu)權管理(li)、股(gu)(gu)(gu)(gu)權流轉及(ji)員(yuan)(yuan)(yuan)(yuan)工(gong)(gong)(gong)(gong)(gong)崗位變動調整股(gu)(gu)(gu)(gu)權等(deng)操作細(xi)節作出具(ju)體(ti)規(gui)定(ding)(ding)。
（四）員(yuan)工(gong)(gong)持(chi)(chi)股(gu)(gu)方(fang)案(an)審(shen)批及備(bei)(bei)(bei)案(an)。試點企(qi)(qi)業(ye)(ye)(ye)應(ying)通過(guo)(guo)職工(gong)(gong)代表大(da)(da)(da)會(hui)等形式(shi)充分聽取本企(qi)(qi)業(ye)(ye)(ye)職工(gong)(gong)對(dui)員(yuan)工(gong)(gong)持(chi)(chi)股(gu)(gu)方(fang)案(an)的(de)意(yi)見，并由董事會(hui)提交股(gu)(gu)東(dong)（大(da)(da)(da)）會(hui)進行審(shen)議(yi)。地方(fang)試點企(qi)(qi)業(ye)(ye)(ye)的(de)員(yuan)工(gong)(gong)持(chi)(chi)股(gu)(gu)方(fang)案(an)經(jing)股(gu)(gu)東(dong)（大(da)(da)(da)）會(hui)審(shen)議(yi)通過(guo)(guo)后，報履行出(chu)資人(ren)職責的(de)機構備(bei)(bei)(bei)案(an)，同時抄報省(sheng)級人(ren)民政(zheng)府(fu)國有資產監督管理機構；中央試點企(qi)(qi)業(ye)(ye)(ye)的(de)員(yuan)工(gong)(gong)持(chi)(chi)股(gu)(gu)方(fang)案(an)經(jing)股(gu)(gu)東(dong)（大(da)(da)(da)）會(hui)審(shen)議(yi)通過(guo)(guo)后，報履行出(chu)資人(ren)職責的(de)機構備(bei)(bei)(bei)案(an)。
（五）試點(dian)企(qi)業信(xin)(xin)息(xi)公開(kai)。試點(dian)企(qi)業應(ying)將持(chi)股(gu)(gu)員(yuan)工(gong)范圍、持(chi)股(gu)(gu)比(bi)例、入股(gu)(gu)價(jia)格、股(gu)(gu)權流轉(zhuan)、中介機構以及(ji)審計評估等重(zhong)要(yao)信(xin)(xin)息(xi)在本企(qi)業內部充分披(pi)露，切實保(bao)障員(yuan)工(gong)的(de)知情(qing)權和監督權。國(guo)有(you)控股(gu)(gu)上市公司執行證券監管有(you)關信(xin)(xin)息(xi)披(pi)露規定。
（六）規范關(guan)聯(lian)交易。國有企(qi)(qi)(qi)業(ye)不得以任(ren)何形式(shi)向本(ben)企(qi)(qi)(qi)業(ye)集團(tuan)內(nei)的員工持股(gu)企(qi)(qi)(qi)業(ye)輸送利益。國有企(qi)(qi)(qi)業(ye)購買本(ben)企(qi)(qi)(qi)業(ye)集團(tuan)內(nei)員工持股(gu)企(qi)(qi)(qi)業(ye)的產品和服(fu)務，或(huo)者向員工持股(gu)企(qi)(qi)(qi)業(ye)提供設備、場地、技術、勞務、服(fu)務等，應采(cai)用市場化方(fang)式(shi)，做(zuo)到(dao)價(jia)格公允、交易公平(ping)。有關(guan)關(guan)聯(lian)交易應由一級企(qi)(qi)(qi)業(ye)以適當方(fang)式(shi)定期公開，并列入企(qi)(qi)(qi)業(ye)負責(ze)人經濟責(ze)任(ren)審計和財務審計內(nei)容。
六、組織領導
實施(shi)員(yuan)工(gong)(gong)持(chi)股試(shi)點(dian)(dian)(dian)，事關(guan)(guan)(guan)(guan)國(guo)有(you)(you)(you)(you)(you)企業(ye)(ye)(ye)改(gai)革發(fa)展(zhan)(zhan)大(da)局，事關(guan)(guan)(guan)(guan)廣大(da)員(yuan)工(gong)(gong)切身利益，各(ge)地區、各(ge)有(you)(you)(you)(you)(you)關(guan)(guan)(guan)(guan)部(bu)門要(yao)(yao)高度重視(shi)，加強領(ling)(ling)導(dao)，精(jing)心組織，落實責任(ren)(ren)，確保(bao)試(shi)點(dian)(dian)(dian)工(gong)(gong)作(zuo)(zuo)規(gui)范(fan)有(you)(you)(you)(you)(you)序(xu)(xu)開展(zhan)(zhan)。國(guo)務院(yuan)國(guo)資(zi)(zi)(zi)委負責中央企業(ye)(ye)(ye)試(shi)點(dian)(dian)(dian)工(gong)(gong)作(zuo)(zuo)，同時(shi)負責指導(dao)地方(fang)國(guo)有(you)(you)(you)(you)(you)資(zi)(zi)(zi)產監督(du)管(guan)理機構做(zuo)好試(shi)點(dian)(dian)(dian)工(gong)(gong)作(zuo)(zuo)，重要(yao)(yao)問(wen)題(ti)應及時(shi)向國(guo)務院(yuan)國(guo)有(you)(you)(you)(you)(you)企業(ye)(ye)(ye)改(gai)革領(ling)(ling)導(dao)小組報告。首批(pi)試(shi)點(dian)(dian)(dian)原則上在2016年啟動(dong)實施(shi)，各(ge)有(you)(you)(you)(you)(you)關(guan)(guan)(guan)(guan)履(lv)行出(chu)(chu)資(zi)(zi)(zi)人職責的機構要(yao)(yao)嚴(yan)格審核試(shi)點(dian)(dian)(dian)企業(ye)(ye)(ye)申報材料(liao)，成(cheng)熟一(yi)(yi)戶開展(zhan)(zhan)一(yi)(yi)戶，2018年年底進(jin)行階段性總結，視(shi)情(qing)況(kuang)適時(shi)擴大(da)試(shi)點(dian)(dian)(dian)。試(shi)點(dian)(dian)(dian)企業(ye)(ye)(ye)要(yao)(yao)按(an)照(zhao)要(yao)(yao)求(qiu)規(gui)范(fan)操(cao)作(zuo)(zuo)，嚴(yan)格履(lv)行有(you)(you)(you)(you)(you)關(guan)(guan)(guan)(guan)決(jue)策和審批(pi)備(bei)案(an)程序(xu)(xu)，扎實細致開展(zhan)(zhan)員(yuan)工(gong)(gong)持(chi)股試(shi)點(dian)(dian)(dian)工(gong)(gong)作(zuo)(zuo)，積極探索員(yuan)工(gong)(gong)持(chi)股有(you)(you)(you)(you)(you)效(xiao)模式，切實轉換企業(ye)(ye)(ye)經營(ying)機制，激發(fa)企業(ye)(ye)(ye)活力。各(ge)有(you)(you)(you)(you)(you)關(guan)(guan)(guan)(guan)履(lv)行出(chu)(chu)資(zi)(zi)(zi)人職責的機構要(yao)(yao)對試(shi)點(dian)(dian)(dian)企業(ye)(ye)(ye)進(jin)行定期跟蹤檢查，及時(shi)掌握情(qing)況(kuang)，發(fa)現問(wen)題(ti)，糾正不規(gui)范(fan)行為。試(shi)點(dian)(dian)(dian)過程中出(chu)(chu)現制度不健全、程序(xu)(xu)不規(gui)范(fan)、管(guan)理不到位等(deng)問(wen)題(ti)，致使(shi)國(guo)有(you)(you)(you)(you)(you)資(zi)(zi)(zi)產流(liu)失、損害有(you)(you)(you)(you)(you)關(guan)(guan)(guan)(guan)股東合(he)法權益或(huo)嚴(yan)重侵(qin)害企業(ye)(ye)(ye)職工(gong)(gong)合(he)法權益的，要(yao)(yao)依法依紀(ji)追究相關(guan)(guan)(guan)(guan)責任(ren)(ren)人的責任(ren)(ren)。
金(jin)融、文化等國(guo)(guo)有(you)(you)企業(ye)實(shi)施(shi)員(yuan)(yuan)工(gong)持股(gu)，中央另有(you)(you)規(gui)定(ding)的(de)依其規(gui)定(ding)執行(xing)。國(guo)(guo)有(you)(you)科技型企業(ye)的(de)股(gu)權和分紅(hong)激勵(li)，按(an)國(guo)(guo)務院有(you)(you)關規(gui)定(ding)執行(xing)。已(yi)按(an)有(you)(you)關規(gui)定(ding)實(shi)施(shi)員(yuan)(yuan)工(gong)持股(gu)的(de)企業(ye)，繼(ji)續規(gui)范實(shi)施(shi)。國(guo)(guo)有(you)(you)參股(gu)企業(ye)的(de)員(yuan)(yuan)工(gong)持股(gu)不(bu)適用本意見。