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公司制是一种集体出资、共同治理、对公司债务承担有限责任的法人企业制度。其核心问题是法人特征,即投资者将其财产的所有权有条件地让渡给企业,从而形成企业财产权——公司的资产归企业所有,而不是投资者或债权人,公司的债务由企业承担,而不是投资者或股东;只不过公司应当对资产的出让者承担资本保全、增值或到期还本付息的责任和义务,即会计上所讲的权益。怎样才能使得投资者或债权人的权益得到有效的保障?从宏观上讲,要立法,通过强有力的法律、法规和制度来保障其合法权益;从微观上讲,要强调共同治理,即由投资者、经营者、劳动者共同形成一个相互制约的管理体系,这就是我们经常讲的法人治理
Company system is a collective investment, common governance, the corporate debt assumed limited liability corporate enterprise system. The core issue is the legal personality, that is, investors conditionally transfer the ownership of their property to the enterprise so as to form the enterprise property right - the company’s assets are owned by the enterprise rather than investors or creditors, and the debts of the company are borne by the enterprise. Rather than investors or shareholders; only the company should be the assets of the transferor to assume the capital preservation, value-added or debt service obligations and obligations, that is accounting for the rights and interests. How to make the rights and interests of investors or creditors effectively protected? From a macro point of view, to legislate, through strong laws, regulations and systems to protect their legitimate rights and interests; from the micro point of view, to emphasize the common governance, that is, from the investment Who, managers, workers together to form a mutually restrictive management system, which is what we often talk about corporate governance