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股份合作制作为一种新的公有制实现形式,其主要特征体现在劳动联合与资本联合相结合、按劳分配与按资分配相结合两方面。国有企业的股份合作制改造是通过产权置换或出卖的形式转让给企业职工实现的,职工投资入股,成为企业的出资人,兼有劳动者与股东的双重身份,同时享有劳动者权益(简称劳权)与股东权益(简称股权),通过劳资合作、劳资共享、风险共担、民主管理等形式,充分发挥其积极性、创造性,从而利于企业发展。但由于劳权与股权的内涵、地位及追求的价值目标趋向根本不同,决定了在股份合作制企业二者对立冲突是不可避免的。
As a new form of public ownership, stock cooperation is characterized by the combination of labor union and capital union, the combination of distribution according to work and distribution according to capital. The transformation of the joint-stock cooperative system of state-owned enterprises is realized through the transfer of property rights to the enterprise staff through the form of property replacement or betrayal. Employee shares have become a contributor to the enterprise and have the dual identities of workers and shareholders while enjoying the rights and interests of workers Rights) and shareholders’ equity (referred to as equity), and give full play to their enthusiasm and creativity through labor and capital cooperation, shared labor and capital, risk sharing and democratic management, which will benefit the development of the enterprise. However, due to the connotation and status of labor rights and equity, and the different tendency of pursuing the value target, it is inevitable that the conflict between the two should be avoided in the joint-stock cooperative enterprises.