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在我国现阶段国有小企业和集体企业、乡镇企业的产权制度改革过程中,股份合作制已成为广泛流行的公有制实现形式。其要点是:将企业净资产作股,按照自愿原则,平等地出售给本企业职工和管理者,实现资本所有权的多元化、明晰化并量化到个人,使企业职工成为企业持股人。将企业转化为股份合作制,至少有以下几方面的现实意义:
At the present stage of the reform of the property rights system of state-owned small enterprises, collective enterprises, and township enterprises in China, the joint-stock cooperative system has become a widely popular form of public ownership. The main points are: Shares of corporate net assets will be sold to employees and managers of the company on an equal basis according to the principle of voluntariness, so as to diversify, clarify and quantify the ownership of capital to the individual and make the employees of the company become shareholders of the company. The transformation of an enterprise into a stock cooperative system has at least the following practical implications: