论述了股份合作制企业的性质及中小企业改制为股份合作制的必要性并对股份合作企业的组织结构、股份设置、改制中通常存在的实际问题及对策进行了探讨。文中还以某小型企业为例，介绍了其改制过程的具体操作程序及改制后企业发展的变化。 Discusses the nature of the stock cooperative system enterprise and the necessity of reforming the small and medium-sized enterprise into the stock cooperative system. It also discusses the common problems and countermeasures in the organizational structure, stock setup and reform of the stock cooperative company. The paper also used a small-scale enterprise as an example to introduce the specific operating procedures of the restructuring process and changes in the development of the enterprise after the restructuring.