《中共中央关于建立社会主义市场经济体制若干问题的决定》指出，小型国有企业、城乡集体企业可以走股份合作制道路。这既是对近年来各地股份合作制改革实践经验的科学总结，也为福利企业产权制度改革提供了可选择的重要模式。笔者认为，建立现代福利企业制度需要确立十个观点 The “Decision of the Central Committee of the Communist Party of China on Several Issues Concerning the Establishment of a Socialist Market Economic System” pointed out that small state-owned enterprises and urban and rural collective enterprises can take the path of joint stock cooperatives. This is not only a scientific summary of the practical experiences of the reform of the stock cooperative system in various places in recent years, but also provides an important model for the reform of the property rights system of welfare enterprises. The author believes that establishment of a modern welfare enterprise system requires the establishment of ten viewpoints.