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国家体改委在“关于发展城市股份合作制企业的指导意见”中指出:股份合作制是采取股份制一些做法的合作经济。在股份合作制企业中,资本合作与劳动合作有机结合,劳动合作是基础。可见,股份合作制是通过合作方式把劳动与资本结合起来。它既不同于单纯的资本结合的股份制,也不同于单纯以劳动结合的合作制。股份合作制企业的运行机制具有许多与其他企业不同的特点,从利润分配方面来看,有如下一些特点。
The National Development and Reform Commission pointed out in the “Guiding Opinions on the Development of Urban Shareholding Cooperative Enterprises”: The stock cooperative system is a cooperative economy that adopts some practices in the joint stock system. In joint-stock cooperative enterprises, capital cooperation and labor cooperation are organically combined, and labor cooperation is the foundation. It can be seen that the joint stock cooperative system combines labor and capital through cooperation. It is not only different from a joint capital-based joint stock system, but also different from a labor-only cooperative system. The operating mechanism of the joint-stock cooperative enterprise has many different characteristics from other enterprises. From the perspective of profit distribution, it has the following features.