《公司法》规定的股份有限公司是将全部资本划分为等额股份,股东以其所持股份为限对公司承担责任,公司以其全部资产对公司的债务承担责任的公司。《公司法》中有关股份有限公司的规定,立足于中国国情,借鉴、吸收了国外公司立法的有用经验,同时重视现实的经验和发展的需要。这里介绍《公司法》关于股份有限公司的主要规定。 A company limited by shares stipulated in the “Company Law” is a company that divides all its capital into equal shares, shareholders holding the company limited to the shares held by it, and the company taking all its assets as its liabilities to the company. The provisions of the Company Law in respect of joint stock limited companies, based on China’s national conditions, draw lessons from and absorb the useful experience of the legislation of foreign companies, while paying attention to the realistic experience and the need of development. Here are the main provisions of the “Company Law” regarding joint stock limited companies.