题　名  股份合作制企业若干问题探析  
作　者  吴兰  
作者单位  吉林大学,法学院,长春市 130012  
专　业  经济法学  
指导教师  石少侠  
学位级别  303  
馆藏索取号  3990395  
中文文摘  股份合作制企业经过10余年的发展,已具有相当的数量和规模。但是,关于股份合作制企业的理论研究相对滞后,目前学术界已有的全面、系统的论述还不多见,显然股份合作制还没有成为学术研讨的热点,这与股份合作制企业发展的现状很不相应。本文以股份合作制为研究对象,对有关股份合作制企业的若干基本认识和实践问题做以全面、系统的分析。
全文在结构上分为五个部分。(1)股份合作制企业的定性分析；(2)股份合作制企业的价值分析；(3)股份合作制企业的程序分析；（4）股份合作制企业的结构分析；(5)股份合作制企业的权益分析。
在第一部分,着力说明股份合作制企业是一种独立的、新型的企业形态。作者采取比较和逻辑推理的方式,从正面回答了股份合作制企业是什么。首先,“由表及里”阐述了股份合作制企业的概念与特征。作者从已有的规范性文件关于股份合作制企业的定义入手,在对比分析的基础上,对股份合作制企业做了重新界定,又从股份和合作两个方面揭示了股份合作制企业的外在特征;进而“由此及彼”将股份合作制企业同合作制企业、股份制企业以及合伙企业作以比较,进一步突出股份合作制企业的个性特征,间接驳斥了初级股份制论、重归合作制论和非驴非马论等否定之说。
第二部分,旨在强调说明股份合作制企业产生与发展的历史必然性及其制度的先进性。作者运用股份合作制企业产生与发展的事实说明股份合作制是适应现阶段生产力水平和市场经济要求的新型企业制度。又具体分四个方面阐述了股份合作制企业在制度方面的创新。这部分关于股份合作制意义与价值的阐述与本文第一部分形成呼应,进一步佐证作者的基本观点,即应当赋予股份合作制企业独立的法律地位。
在第三部分,作者指出了股份合作制企业运作的正当法律程序。其中特别对运作过程中存在争议的个别问题做了重点剖析,比如设立股份合作制企业的法定人数和资本最低限额两个问题,阐明了个人观点。
在第四部分,作者通过股份合作制企业与公司的比较,突出指出了股份合作制企业在内部组织机构方面的个性特征,即实行职工大会与股东大会合一制度。
在第五部分,作者阐述了股权设置、移转以及企业税后利润分配的基本原则。特别强调应当按照市场经济和建立现代企业制度的要求,合理界定改制前企业资产,规范股权设置,避免重复出现产权主体“虚设”和干扰企业自主经营的问题,切实维护企业和股东权益。

英文文摘  After more than ten years developing, Share-cooperative enterprises have been getting a great development not only in quantity, but in scale also. But the theory about them comparatively lags behind. The comprehensive and systematic expositions in the academic circle are rare. It is quite evident that Share-cooperation has not become a topic of general interest. It doesn''t meet the needs of Share-cooperative enterprise development. This thesis try to take Share-cooperation as an object of study, make a comprehensive and systematic analysis about its basic knowledge and practice problem.
The thesis is divided into five parts:
(1) The qualitative analysis about Share-cooperative enterprise;
(2) The Value analysis about Share-cooperative enterprise;
(3) The procedure analysis about Share-cooperative enterprise;
(4) The structure analysis about Share-cooperative enterprise;
(5) The rights and interests analysis about Share-cooperative enterprise.
Part One, Stating that Share- cooperative enterprise is one kind of independent and new type enterprise. The author uses the method of comparison and logical inference to answer what is Share cooperative enterprise. First, expressing the concept and characteristics of Share-cooperative enterprise from the outside to the inside. The author starts with the concept of Share- cooperative enterprise in Statutory law, gives it a new concept on comparative analysis basis, then compare Share-cooperative enterprise with cooperative corporation and joint-stock company from one to the other, further stress the individual character, refute Share-cooperative enterprise is a elementary joint- stock company, Co-opinion, or neither fish flesh, nor fowl in directly.
Part Two, Stressing on the inevitability of history and the advancement of institution. The author proves that Share- cooperation is a new type of enterprise institution which is compatible with the growth of the productive forces and market- oriented economy by using the facts of Share- cooperative enterprise''s creating and developing. Then from four aspects, the author States that Share-cooperative enterprise has blazed a trail in institutions in concrete terms. The express about the sense and value of Share-cooperation in this part echoes part one, further proves the author''s basic concept that Share-cooperative enterprise should be given independent status in law.
Part Three, the author points out the due procedures in the function of Share- cooperative enterprise, Among them, the author makes the focal points on some questions which are disputed in the academic circle, for example, the statutorily limited number of members and capital.
Part Four. Stating the individual character of the inside organization in Share- cooperative enterprise by comparing Share-cooperative enterprise and corporation, namely, practicing the institution of the staff-worker meeting and shareholder meeting.
Part Five. Stating how to assess transfer stock rights and the principle of distributing the profit surplus after taxes. Emphasizing that we should democrat enterprise capital, standardize stock right assessing according the requirement of market-oriented economy and of setting up modern enterprise institutions, avoid repetition of nominal ownership subject and interfering enterprise s management, safeguard the rights of enterprise and share holders conscientiously.

关键词  股份合作制,股权设置,股东大会,自由词  
分类标识  F121.29  
论文注解日期  19990415  
总页数  32P