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随着我国改革开放的逐步深入,建立法制化的现代企业制度,已成为确立市场经济体制的当务之急.公司是现代世界各国企业形态中最典型、最重要、最普遍的组织形式,其管理形式和经营方法为解放生产力提供了良好条件,促进了社会飞速发展.公司是企业法人,拥有独立的法人财产权,并且能够以其财产独立承担民事责任,即公司拥有独立的人格.而公司的出资者即股东仅以其出资额为限对公司负责,且不承担超出其出资义务以外的任何责任,这是公司的另一法律特征,称之为股东的有限责任.公司的独立人格和股东的有限责任是现代企业制度的核心内容,也是公司区别于私营独资企业的根本标志.
With the gradual deepening of China’s reform and opening up, the establishment of a legalized modern enterprise system has become a top priority for the establishment of a market economy system. The corporation is the most typical, the most important and the most common form of organization in the enterprises of all countries in the world. Its management style and Operating methods provide good conditions for the liberation of productive forces and promote the rapid development of society. Company is a corporate legal person, has an independent legal person property rights, and its property can bear civil liability independently, that the company has an independent personality. The company’s investors Shareholders are only responsible for the company to the extent of its capital contribution, and do not assume any liability beyond its contribution obligation, which is another legal feature of the company, which is called the limited liability of the shareholder.The company’s independent personality and shareholders’ limited liability Is the core content of the modern enterprise system, but also the fundamental difference between the company and private-owned enterprises.