“十五大”报告对当前遍布城乡的多种股份合作制经济给予充分肯定，经济学家樊纲目前就股份合作制经济的特点和优势谈了自己的看法。他认为：股份合作制的要点是：将企业净资产（总资产减去负债）作股，按自愿原则，平等地出售给本企业职工。随着职工成为企业的持股人，企业也 The report of the “15th National Congress” fully affirmed the current economy of multiple joint-stock cooperatives scattered throughout urban and rural areas. Economist Fan Gang said his own views on the characteristics and advantages of the economy of the joint-stock cooperative system. In his opinion, the key point of the joint-stock cooperative system is to divide the net assets (total assets minus liabilities) of the enterprise into shares and sell them equally to the employees of the enterprise on a voluntary basis. As employees become corporate shareholders, businesses also