Abstract:
The stock cooperative system reformation has been the rational choice of the rural collective property management system reformation in Lanzhou which is based on liquidating inventory and verification, shares setting, quantifying assets, stock right management and income distribution. Taking the Fanjiawan village as an example, this article states the implementation step of its stock cooperative system reformation and makes an economic analysis of the its effect and problems through using the equity theory, the institutional change theory and path dependence theory. Based on the analysis, this article makes a conclusion about the feasibility of the stock cooperative system reformation in Lanzhou, and makes the some proposals due to the issues as follows, insuring the subject status of the legal persons in the rural collective economic organization, correct understanding the condition and realization form of reformation, making sure about the way and direction of reformation, setting the tax revenue preferential policy of the stock cooperative organizations.