股份制作为一种资产组织形式,是现代企业通过发行股票筹集资金建立股份公司进行生产经营的制度,也是一种激励约束机制。尽管西方股份制产生较早,且比较完善,但晋商实行股份制远早于西方。它萌芽于明代,大兴于清代。这同明清时期中国社会经济的发展,特别是明中叶后商品货币经济? As a form of asset organization, the shareholding system is a system in which modern enterprises raise funds by issuing shares to set up joint-stock companies for production and management. It is also an incentive and restraint mechanism. Although the western shareholding system came into being earlier and more perfect, the shareholding system implemented by the Shanxi merchants was much earlier than the West. It sprouted in the Ming Dynasty, Tai Hing in the Qing Dynasty. Is this the same with the social and economic development of China during the Ming and Qing Dynasties, especially after the middle of Ming Dynasty?