股份效率责任制，就是股份、效率、责任制三为一体，以职工个人投资入股为基础，并按照“效率优先、兼顾公平”的原则．实行按劳分配和按股分配相结合的一种新型利益分配形式。其主要做法如下：一、采取职工个人自愿投资参股，改集体承担的经营风险，为集体和职工个人共同承担 The shareholding efficiency responsibility system is the integration of shares, efficiency, and responsibility. It is based on the individual investment of employees and is based on the principle of “giving priority to efficiency and giving consideration to fairness.” A new type of benefit distribution combined with distribution according to work and distribution according to shares. The main methods are as follows: 1. Take personal voluntary investment of employees to participate in shares, change the collective risk of business operations, collectively and collectively for the staff and workers