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目前股份合作制正成为各地搞活小企业，进行改革转制最为普遍采用的形式，并且在实践中显示了强劲的生命力。企业选择服务合作制作为改制形式，必须正确处理好股权划分问题，采取差额持股方式是股份合作制的现实选择。
At present, the joint-stock cooperation system is becoming the most commonly adopted form of invigorating small enterprises and reforming and transforming all over the country, and has shown strong vitality in practice. Enterprises choose service cooperation system as a form of restructuring, we must correctly handle the issue of equity division, to take the difference in the shareholding method is a realistic choice of joint-stock cooperation system.