目前，推行股份合作制已成为改变公有制实现形式，搞活国有中小企业和集体经济的方向。江泽民总书记在党的十五大报告中指出；“目前城乡大量出现的多种多样的股份合作制经济，是改革的产物，要支持和引导，不断总结经验，使之完善”。由于股份合作制是在我国经济发展和体制改 At present, the implementation of the joint-stock cooperation system has become the direction of changing the form of public ownership and invigorating the state-owned small and medium-sized enterprises and the collective economy. General Secretary Jiang Zemin pointed out in the report to the 15th National Congress of the Communist Party of China (CPC); “At present, a large number of joint-stock cooperative economy in urban and rural areas is a product of reform, and it is necessary to support and guide it so as to constantly sum up experience and make it perfect.” As the stock cooperative system is in our country’s economic development and institutional reform