在商品经济大潮的推动下,我国农村许多地方出现了由合作制与股份制杂交优化形成的股份合作制企业,其形式一是扩股,二是参股。三是合股。从这三种类型企业的资产结构状况来看,其产权关系不外乎这几种:一是由国家减免税和税前还贷少交所得税形成的国家扶持基金以及全民所有制单位无偿支持的资金,这些资金应属国家所有;二是企业对内向内部经营者和职工、对外向其它法人吸收的股金,这些股金应归投股者自己所有;三是乡村集体经济组织将其积累直接投向企业形成的乡村投资基金,这些资金应属乡村集体所有;四是企业由历年利润留成形成的积累基金。目前对这类资金争议较多:有的认为乡镇企 Under the impetus of the commodity economy, many countries in rural areas in our country have emerged a joint-stock cooperative enterprise formed through the optimization of the cooperation system and the joint-stock system. The first form is the expansion of shares and the second is the participation in shares. The third is joint stocks. From the perspective of the asset structure of these three types of enterprises, the ownership relationship is nothing more than these: First, the national support funds formed by the state tax reduction and repayment before tax, and the funds supported by the ownership of the whole people are free of charge. These funds shall be owned by the state; second, the stocks that the company absorbs for inward internal managers and employees, and for other legal entities, these shares shall be owned by the investors themselves; and third, the rural collective economic organizations shall directly invest their accumulated profits. The rural investment funds formed by the enterprises should be owned by the rural collective; the fourth is the accumulated funds formed by the company’s profit retention over the years. At present, there are many disputes over this kind of funds: Some think that township enterprises