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作为一种现代化的资金组织形式，股份制有着自己的演化规律，以往我们对此认识的很不够。根据国际共产主义运动的有关经验教训和前苏联对股份制一概否定的情况以及我国社会主义市场经济的实践过程来分析，列宁的《帝国主义论》在股份制问题上是存在失误的。应纠正列宁在此问题上的失误，把股份制看成是超越于资本主义和社会主义的中性事物。以便通过股份制改革的尝试与实际操作，使我国的大中型企业变为现代企业，推进我国的现代化建设事业。
As a modern form of fund organization, the shareholding system has its own evolutionary law. In the past, we did not know enough about it. According to the relevant experiences and lessons of the international communist movement and the former Soviet Union’s denial of the shareholding system as well as the practical process of our socialist market economy, Lenin’s “theory of imperialism” is faulty on the shareholding system. We should correct Lenin’s mistakes on this issue and regard the shareholding system as a neutral thing that goes beyond capitalism and socialism. So that through the attempt and practice of joint-stock reform, the large and medium-sized enterprises in our country will become modern enterprises and the cause of our country’s modernization will be promoted.