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在资本主义的发展史上,股份公司的出现是资本作为私人所有的资本在资本主义生产方式允许的范围内所作的扬弃,股份公司的不断扩大,在不断地消灭私人产业过程中,使资本所有者对其资本失去了必要的控制。这一点对中国企业制度改革的“两权分离”思想不无启示作用。股份公司的法律制度对于增强企业的活力,有效地进行企业的联合改组,加强对企业财政金融投资体制的改革,管理和整顿目前已有的股份企业是十分必要的。股份公司应该成为中国企业的一种重要组织形式。虽然中国的社会制度与资本主义国家不同,但是西方公司立法的技术方面仍有借鉴意义。了解和研究西方国家公司法,对中国公司法的形式以及发展同世界各国的经济往来有重要的现实意义。本文从这一意图出发,介绍并分析欧洲共同体在实现经济一体化目标的过程中协调成员国股份有限公司立法的有关问题。
In the history of capitalism, the emergence of joint-stock companies is the sublation of capital as privately owned capital within the limits allowed by the capitalist mode of production. The continuous expansion of joint-stock companies and the constant elimination of private industry have made capital owners Lost the necessary control over its capital. This is not a non-apocalyptic effect on the “separation of powers and two rights” in the reform of the Chinese enterprise system. The legal system of a joint-stock company is very necessary for enhancing the vitality of enterprises, for effectively carrying out the joint reorganization of enterprises, for strengthening the reform of the financial investment system of enterprises, and for managing and reorganizing existing shareholding enterprises. Stock companies should become an important form of organization of Chinese enterprises. Although the social system in China is different from the capitalist countries, the technical aspects of the legislation of western companies still have some reference. Understanding and studying the company law in the western countries is of great practical significance to the form of Chinese company law and the development of economic contacts with other countries in the world. Based on this intention, this article introduces and analyzes the relevant issues of the European Community in coordinating the legislation of member companies in the process of realizing economic integration.