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随着经济体制改革的发展和社会主义法制建设的加强,尤其是当大量的工业公司涌现之际,对于什么是企业的问题,人们常常以法人作为其论证的依据,其结果,不是把法人作为企业的一个基本特征,就是将二者等同起来,以致严重地混淆这两个不同的概念。为此,就有必要对于什么是企业和什么是法人,以及二者各自的特征,其间的互相关系等问题加以阐明和区别。所谓企业,是指直接从事商品生产经营活动并实行独立核算的单位或组织。据此,我们可以看出,企业具有如下特征。 (一)企业是直接从事商品生产经营活动的单位或组织。这是企业的一个基本特征。它不同于非直接
With the development of the economic reform and the strengthening of the socialist legal system, especially when a large number of industrial companies are emerging, the issue of what is a business enterprise is often based on legal persons. The result is not the legal entity One of the basic characteristics of an enterprise is to equate the two so as to seriously confuse the two different concepts. For this reason, it is necessary to clarify and distinguish between what is a business and what is a legal person, as well as the respective characteristics of the two and the interrelationships between them. The so-called business refers to the units or organizations that directly engage in commodity production and business activities and implement independent accounting. Accordingly, we can see that the enterprise has the following characteristics. (1) An enterprise is a unit or organization that directly engages in the production and operation of commodities. This is an essential feature of the business. It is different from indirect