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法人所有和法人相互所有的日本企业所有制形式是在战后特定历史条件下适合日本市场经济发展的需要而形成的。特别是参照收益与成本比较理论建立了一整套与所有制形式相适应的企业制度，从而实现了所有制——企业制度——经济增长的统—。我国国有企业改革要借鉴日本经验，注重培养在市场经济活动中的经济主体并参考收益与成本比较理论，处理好国家所有的特殊法人股的作用，以适应高速经济增长的需要。
The formation of the Japanese enterprise ownership system, in which all corporate and corporate entities are owned by each other, is necessary for the development of a Japanese market economy under the specific historic conditions of the postwar period. In particular, with reference to the theory of comparative advantage and cost, a whole set of enterprise systems that fit with the ownership system has been established, thus realizing the system of ownership-enterprise system-economic growth. The reform of state-owned enterprises in our country should draw lessons from Japan's experience, pay attention to cultivating the economic subjects in the market economy activities, and refer to the comparative theory of income and cost, and properly handle the role of special corporate shares owned by the state so as to meet the needs of rapid economic growth.