近些年来,在城市小企业改革中,各地借鉴农村改革的经验,积极试行股份合作制。党的十四届三中全会的《决定》明确提出国有小企业和集体企业可以实行股份合作制。各地着眼于从整体上搞好国有和集体经济,从明确投资主体、落实产权责任入手,大胆探索,逐步加快了小企业改革的步伐,股份合作制成为城市小企业改制的重要形式,使一大批小企业焕发了生机。股份合作制企业迅速发展,目前已经具有了相当的规模。为了总结实践经验,明确若干重要问题,推动股份合作制健康发展,提出如下意见。一、股份合作制适应社会主义市场经 In recent years, in the reform of urban small businesses, all regions have used the experience of rural reforms for reference and actively tried out the joint-stock cooperative system. The “Decision” of the Third Plenary Session of the 14th CPC Central Committee made it clear that small state-owned enterprises and collective enterprises can implement a stock cooperative system. All localities have focused on improving the state-owned and collective economy as a whole, starting with a clear understanding of the subject of investment and the implementation of the responsibility for property rights, and have boldly explored, gradually accelerating the pace of reform of small enterprises, and making joint-stock cooperation an important form of restructuring of small urban enterprises, so that a large number of Small businesses are full of vitality. The rapid development of joint-stock cooperative enterprises has now reached a considerable scale. In order to sum up practical experience, clarify a number of important issues and promote the healthy development of the stock cooperative system, put forward the following opinions. First, the stock cooperative system to adapt to the socialist market