党的十六届三中全会指出,“要适应经济市场化不断发展的趋势,进一步增强公有制经济的活力,大力发展国有资本、集体资本和非公有资本等参股的混合所有制经济,实现投资主体多元化,使股份制成为公有制的主要实现形式。”这是一个非常重要的论断,是改革理论上重大的突破和创新。在现代市场经济中,公有制和私有制之间并没有一个绝对的界限。特别是股份公司中,参股者可 The Third Plenary Session of the 16th Central Committee of the Communist Party of China pointed out: “We must adapt ourselves to the ever-evolving economic marketization trend, further enhance the vitality of the public-owned economy and vigorously develop a mixed ownership economy such as state-owned capital, collective capital and non-public capital, So that the shareholding system will become the main form of public ownership. ”This is a very important conclusion and a major breakthrough and innovation in theory. In modern market economy, there is no absolute boundary between public ownership and private ownership. Especially in joint-stock companies, the participants can