对企业改制中集体资产权益的思考——以大连市中革村“企业举债式”股份合作制改革为个案潘劲随着经济体制改革的深入，股份合作制已成为城乡中小企业改制的重要方式。然而，在以股份合作制改造现有企业时，集体资产流失、集体权益受损现象时有发生，由此引申对下述问题的... Consideration of the Collective Assets and Equity in Enterprise Restructuring - A Case Study of the Reform of Joint Stock System for Corporate Debt in Zhonggu Village in Dalian PAN Jin With the deepening of economic system reform, the system of shareholding cooperation has become an important way to reform SMEs in both urban and rural areas. However, during the process of reforming the existing enterprises with the joint-stock cooperation system, the loss of collective assets and collective rights and interests have occurred from time to time.