笔者认为股份合作制企业是由劳动者自愿组织起来按照章程或协议的规定，以资金、实物、技术、土地使用权等入股，依法从事生产经营或服务活动，共享利益，共担风险，独立核算，自主经营，自负盈亏，实行按资分红和按劳分红相结合，以企业财产独立承担民事责任，并留有公共积累 The author believes that joint-stock cooperative enterprises should be organized voluntarily by laborers in accordance with the articles of association or agreement, with the capital, kind, technology, land use rights and other shares, according to the law in the production and management or service activities, sharing of benefits, risk sharing, accounting , Run their own businesses, be responsible for their own profits and losses, the implementation of dividends by dividends and according to work dividends combined with the independent ownership of corporate property to bear civil liability and leave public accumulation