国家体改委（关于发展城市股份合作制企业的指导意见）颁布后，引起了社会各方面的广泛关注。八十年代末以来，股份合作制在我国城市企业改革中悄然兴起，并开始扮演越来越重要的角色。然而尽管国有小企业总量达7万多家，占全部国有企业总数的82．2％，但它的规模都很小，分布? The promulgation of the National Commission for Economic Reform (Guidance Opinion on the Development of Urban Share Cooperative Enterprises) has aroused widespread concern in various aspects of society. Since the end of the 1980s, the stock cooperative system has quietly emerged in the reform of urban enterprises in China and has begun to play an increasingly important role. However, despite the fact that there are more than 70,000 small state-owned enterprises, accounting for 82.2% of the total number of state-owned enterprises, its scale is small and distributed.