江泽民同志在十五大报告中明确指出:“目前城乡大量出现的多种多样的股份合作制经济,是改革中的新事物,要支持和引导,不断总结经验,使之逐步完善。劳动者的劳动联合和劳动者的资本联合为主的集体经济,尤其要提倡和鼓励。”这就为我们从理论上研究股份合作制提出了明确的指针和方向。一、股份合作制是我国农民第三个伟大创造股份合作制,首先产生于我国农村,而后被逐渐引入城镇集体企业和国有小企业。它是80年代初期产生的,从大 Comrade Jiang Zemin pointed out explicitly in the report of the 15th National Congress: “The large number of joint-stock cooperative economies that have emerged in large numbers in urban and rural areas are new things in the reform. We must support and guide them and constantly sum up our experience so that it can be gradually perfected. In particular, collective economy should be advocated and encouraged by the union of labor and the capital of laborers. ”This gives us a clear pointer and direction for the study of the joint-stock cooperative system in theory. First, the joint-stock cooperation system is the third great joint-stock cooperative system for peasants in our country. It was first produced in the countryside of our country and later gradually introduced into urban collective enterprises and state-owned small enterprises. It was produced in the early 1980s, from large