股份合作制是由劳动者全员入股,自愿组织起来从事生产和经营活动,实行民主决策和管理,按劳分红和按股分红相结合,利益共享,风险共担,独立核算,自负盈亏的一种新型的现代企业制度。笔者认为,股份合作制企业集股份制、合作制优点于一身并克服了二者缺陷,它代表着企业制度的发展方向。 The shareholding cooperative system consists of all employees participating in shares, voluntarily organizing themselves to engage in production and business activities, implementing democratic decision-making and management, combining labor dividends with dividends on a share-by-share basis, benefit sharing, risk sharing, independent accounting, and self-financing A new type of modern enterprise system. The author believes that the joint-stock cooperative enterprise combines the advantages of the joint-stock system and the cooperative system and overcomes the defects of the two. It represents the development direction of the enterprise system.