股份有限公司（德国称之为“股份公司”，日本称之为“株式会社”，英美称之为“公众公司”）和有限责任公司是现代公司制的典型形式。股份有限公司有以下特性：（１）股份有限公司的资本划分为等额股份，股票作为一种有价证券，可以自由流通和转让；（２）股份有限公司的股东 Joint stock companies (called “stock companies” in Germany, “companies” in Japan and “public companies” in Anglo-American countries) and limited liability companies are typical forms of modern company systems. A company limited by shares has the following characteristics: (1) The capital of a company limited by shares is divided into equal shares, the shares are freely negotiable and transferable as a portfolio of securities; (2) The shareholders of a company limited by shares