摘要
曾经作为资本主义制度对立物出现的合作社制度,已经在资本主义国家被改造为缓和阶级矛盾的巧妙工具;而这一凝聚着人类良知和睿智的制度,在社会主义国家却命运多舛。就合作社的法人类型和经济属性进行探讨,可得出如下结论:合作社的法人类型应当是处在营利和非营利之间的中间法人;合作社的经济属性不是集体经济,而应当是产权清晰的股份经济。
The corporation system first appeared as the contradictory of the capitalist system, it has been altered into a brilliant tool to ease up the class contradictions in capitalist countries; this system which agglomerated human kindness and wisdom suffered many mishaps in its life in socialist countries. This paper has discussed the corporation types and the economic attributes: the corporation types should be the mean corporation between payoff and non-payoff; the economic attributes should be the stock economy with clear property right instead of the collective economy.
出处
《江海学刊》
CSSCI
北大核心
2007年第5期131-136,共6页
Jianghai Academic Journal