It is a long disputing topic about the character of corporate property and shareholding.

With the implement of Company Law, whether the shareholding can become the capital arouse a dispute in the legal area.

Withdrawing or transferring capital should not enjoy the stock right-Negating the shareholer s qualification of the individuals who misappropriate capital;

In the company,a kind of modern enterprise system,the stock right is the shareholder ownership to the share.

Through the analysis on the property rights, stock rights, operating rights, and shareholders equity in corporations, this article expounds part of the connotation of stock systems, and discusses the public ownership characteristics of corporations, and hence presents the distinctions between stock systems and contracting systems, and their respective features and functions as well.

By analyzing the current situation of assets assessment, definition of property rights, stock rights and intermediary of accounting firms, this article has put forward the views to several financial problems of workers holding shares inside the state-owned enterprises.

In modern society, under the condition of the securitization being more and more common, pledge of stock rights is a breakthrough to the traditional guarantee system in which the object is the physical property.