【摘要】 我国农村股份合作制企业产生于20世纪80年代中后期， 它是我国农村实行家庭联产承包责任制后，农民在进行新一轮的生产要素组合中创造的一种企业组织形式。如何认识和规范这类企业，近年来在理论界尚未形成共识。在这种情况下，本文探讨了我国农村股份合作制企业规范发展的方向，目的在于引导该类企业健康发展，重塑农村微观经济主体，进而推动农村经济的进一步发展。 由于股份合作制含有合作社的制度因素，所以本文从分析具有普遍意义的西方合作经济入手。全文共分为五章。第一章是对西方合作经济理论的探讨。从内涵与外延两方面对合作经济的概念进行了界定，把合作制与相关的企业制度形式进行了比较分析，着重较系统地归纳并初步评价了西方合作经济思想。 第二章考察了西方合作经济的实践，主要包括西方合作社的现状、产生和发展的原因、发展趋势以及当代合作社制度的变异等四个方面。结果表明：在当代高度发达的市场经济背景下，合作社在农业和农村中处于重要地位，尤其是在推进农业一体化的进程中，合作社作为基本的载体，不仅具有广泛的适应性，能够满足农业再生产各个环节的需要，而且对于维护农民的利益、增加农民的收入和防止农业利益流失等具有重要意义。 第三章追溯了我国农村股份合作制的历史渊源，即建国前后我国的合作社运动。本章的历史回顾表明：一方面，无论是在建国前还是在建国后，我国农村经济都存在着对合作社的制度需求：另一方面，我国以往所建立的合作社，尤其是50年代的农业合作社并不是真正意义上的合作社，它否定了农民个人财产的所有权，否定了劳动者的自愿、自主和自治原则，也伤害了农民的感情。因此，我国农民在现阶段需要合作社却惧怕合作社的状况必然导致股份合作制的出现。 第四章分析了我国农村股份合作制企业的现状。首先，本章概述了股份合作制的产生和发展，系统地总结了近年来我国理论界关于股份合作制的各种观点。本人认为，对于股份合作制企业的性质和特征不能简单地概括，并加以规范。接着，按照产权结构特点把目前农村股份合作制企业划分为个人大股东控股、乡村集体控股、管理决策层控股、职工均衡持股和经营者合股共营五种类型，这些企业有的属于公有制性质， 有的是私有制性质。最后对股份合作制企业存在的诸如股权制度、分配制度、治理结构和管理制度等方面的问题进行了探讨，说明规范我国农村股份合作制企业的必要性。 第五章从股份制与合作制之间的逻辑对立、“规范的股份合作制”的制度缺陷等方面论证了股份合作制的过渡性；从西方合作社的变迁即股份合作社、美国农民新一代合作社的出现，论证了按照合作制来规范我国农村股份合作制企业的可行性；从当前市场经济下我国农村的实际出发，论述了我国农村对合作社制度的现实需求。通过分析得出结论，即我国农村股份合作制企业应该按照合作制来规范。当然， 这种规范方向的前提条件是，必须把混杂其中的合伙制企业或私营企业予以分离。 总上，本文从分析西方合作经济理论和实践入手，在追溯我国农村股份合作制的历史渊源并分析其现状的基础上 认为伐国农村服份合作制企业灼发展方向应该是合作能卜贝然股份合作制含有“股份”口素，但并不能n此就认为是股份制；尤其对出村股价合作制企业而言，按照股份制进规范是没有意义的，因为服份制以资本联合为起一和终点并无多少真正意义上的“合作”同一。因此，合作制才是我国农村股份合作制企业的最终……

　　【Abstract】 The share-holding cooperative enterprises of rural China, occurring in the late 80’s of twentieth century, is a new form of enterprises as the result of the system of house-hold cooperative production responsibility. However, there is no theoretical agreement on how to define and regulate this new kind of enterprises. Under such conditions, author tries to make some studies on the definition and regulations of the share -holding cooperative enterprises of rural China so as to guide its development and finally promote rural economy.The share-holding cooperative system is characterized by the co-operative, so author begins with typical western cooperative economy. The thesis consists of five chapters.Chapter one deals with the study of western cooperative economy theory on the purpose of giving a suitable definition of cooperative economy. On the basis of comparison with some relevant enterprises, author hopes to provide a clear idea of cooperative economy. Chapter two makes some observations on the practice of western cooperative economy, from which we can see that, under present circumstances of highly developed market economy, the cooperative community takes a very important position in agriculture, hi particular, during the process of agricultural development co-operative can, from every aspect, meet the demands of agricultural reproduction and promote the income of fanners.Chapter three focuses on the origin of share-holding cooperative system of rural China. The reflections manifest that: On one hand, China has always been in urgent need of cooperative economy in rural areas. On the other hand, the old-established cooperative denies private ownership of farmers against the will, self-reliance and autonomy, which repressed the creativity of farmers and thus hindered the development of rural economy.Chapter four concentrates on the analysis of share-holding cooperative economy system of rural China. First of all, author analyses varied theoretical views about share-holding cooperative system. Then, according to the characteristics of property rights the author divides it into five types, namely leading individual share-holding, collective share-holding, managerial shareholding, staff share-holding and managerial joint share- holding. Finally, attention is paid to the study of possible problems resulting from cooperative economy, crying for the legal regulations.The last chapter deals with the feasibility of regulations of the rural cooperative economy and the imperative necessity of rural china.To sum up, share-holding cooperative economy is needed badly in present rural China. But on the premise of distinguishing it from private or partnership enterprises we should emphasize its regulations so as to guide the development in a right way.

　　【关键词】 合作制； 西方合作经济； 中国农村股份合作制企业；

　　【Key words】 cooperative system； western cooperative economy； share-holding cooperative enterprises of rural China；