折股

折股比例符合《公司法》的规定。

The share exchange rate is in line with the Company Law .

换股合并中，折股比例确定时应以企业的内在价值为基础。换股合并中通常以权益联营法进行报表合并。

The proportion of the stock should be based on the internal value of an enterprise .

本文第四部分还介绍了几种非主流的解决国有股流通问题的方式，主要有拍卖、存量发行、折股流通和放弃配股权等方式。

Another way , that is : issue convertible bonds is the last but the best solution to the circulation of state owned equity issues .

换股合并会计方法研究第二部分：总结了我国换股合并的现状及合并的特征，换股合并在我国存在与发展的环境与动因，折股比例确定时所普遍采取的方法。

Study on the Accounting Method of Changing Shares ' Consolidation Part II : Summerize the characteristic and situation of the stock-changing annexation in our country .

换股合并中的折股比例是指目标企业的一股普通股股票换取主并企业的多少股普通股股票。

For example , if the ratio is 0.5 , it means that target enterprise with ordinary share can exchange 0.5 share from the head enterprise .

增资时，原来以技术出资的股东可以以其合法拥有的新技术折股，也可以投入资金，当然也可以放弃增资。

Add endowment when , the new technology that can have legally with its with the partner with contributive technology so is folded , also can invest capital , also can abandon adding of course endowment .

第四、五、六章是本文的重点，分别研究按知分配中的折股、股票期权与年薪制中的若干理论与实务问题。

Chapters 4,5 and 6 are key points of this issue , and respectively study several academic and practical problems about converting shares in the distribution according to knowledge , stock options and yearly salary system .

财产是法人的重要特征，也是承担民事责任的根基，故本文详细介绍了农村集体经济组织财产折股量化的过程与形成的股份结构。

Property is a legal person , but also the important characteristics of the foundation shall bear civil liability , so this paper introduces in detail the rural collective economic organizations property fold quantitative process and form shares structure .

对创新性人力资本折股实质上是财务资本所有者的权益让渡，是对创新性人力资本超额收益能力的确认，同时也具有一定的风险；

In fact , converting the innovative human capital into shares is a kind of rights and interests demisability patterns , which is a kind of reorganization of the ability of excess income power and it is also have certain risk ;

在国有公司的运营中，私分国有资产，徇私舞弊低价折股、出售国有资产，串通拍卖国有资产现象比较严重并造成国有资产的大量流失。

In the operation of state-owned companies , the phenomena of distributing state-owned assets privately , crime of fraudulent practice and converting stock by low price , selling state-owned assets , colluding to auction state-owned assets are very sincere and lead to a great deal of loss of state-owned assets .