随着我国社会主义市场经济体制的逐步完善,经济、社会中出现了一些新的情况和问题,顺应这一趋势,修改后的《公司法》2006年1月1日起施行。本文试根据新的理论依据,以股东、公司与债权人相互间的利益平衡为出发点,探讨有限责任制度在我国存在的不足,以期对有限责任制度的社会价值和法律价值及其发展和完善作出一个合理的分析。 With the gradual improvement of China’s socialist market economic system, some new situations and problems have emerged in the economy and society. In line with this trend, the amended Company Law came into effect on January 1, 2006. Based on the new theoretical basis and the interest balance among shareholders, companies and creditors, this paper attempts to explore the insufficiency of the limited liability system in our country, in order to make one of the social value and legal value of the limited liability system and its development and improvement Reasonable analysis.