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本文从性质、类型及发展趋势上展开了对股份合作制基本理论的探讨。其性质是集体所有制、合作制和股份制在社会主义市场经济下的内在统一。社会主义的集体所有制本应兼有合作制性质,合作制与股份制都是资金联合,这是其有机结合的根据。其类型有新建型、企业改造型和社区改造型。前者股份制因素更多,更易于发展为股份制。企业改造型主要在广大内地,三因素并存将会维持一个时期,形成一种独立的新企业形态(股份合作企业)。股份合作制代表着乡村集体企业进一步改革的方向。
This article discusses the basic theory of the stock cooperative system from the nature, type and development trend. Its nature is the intrinsic unity of collective ownership, cooperation, and shareholding under the socialist market economy. The socialist collective ownership system should have the nature of a cooperative system, and both the cooperative system and the joint stock system must be funded, which is the basis for their organic integration. Its types are newly-built, enterprise-reformed, and community-reformed. The former has more shares in the stock system and is easier to develop into a shareholding system. The transformation of enterprises mainly in the vast majority of the Mainland, the coexistence of three factors will be maintained for a period of time, the formation of an independent form of new business (shared cooperative enterprises). The joint-stock cooperative system represents the direction of further reform of rural collective enterprises.