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党的十五大把股份制确定为我国企业转换经营机制的一种新的经济形式,为企业摆脱困境指明了方向。股份制是现代企业制度的一种资本组织形式,它的基本特点是:共同投资、共同占有、共同经营、共同管理、共同受益、共担风险。纵观西方经济发达国家的经济发展史,股份制在促进企业发展,规范企业行为,推动市场进步方面都起着积极的作用。目前,我国加快股份制改革,其目的在于建立适应市场经济要求的现代
The 15th National Congress of the Communist Party of China determined the shareholding system as a new economic form for the transformation of business operation in our country and pointed out the direction for the enterprises to get out of their predicament. The shareholding system is a form of capital organization of the modern enterprise system. Its basic characteristics are: co-investment, joint ownership, joint management, common management, common benefit and risk sharing. Looking at the history of economic development in the economically developed western countries, the shareholding system plays a positive role in promoting the development of enterprises, standardizing the behavior of enterprises and promoting market progress. At present, our country accelerates the shareholding system reform with the purpose of establishing a modern