我国《商业银行法》是《公司法》的特别法刘隆亨本栏序语金融与财税既是国家宏观调控的杠杆，又是国家收入和积累的强大支柱。为贯彻党的十四届三中全会和１９９５年中央经济工作会议精神，宣传党和国家关于金融、财税的方针政策，以及财税与金融的改革举措，指导企业正确... China’s “Commercial Bank Law” is a special law of the “Company Law” Liu Longheng This column is a lever of national macro-control and a powerful pillar of national revenue and accumulation. In order to implement the spirit of the Third Plenary Session of the 14th Central Committee of the Party and the Central Economic Work Conference in 1995, we propagandize the party and state guidelines and policies on finance, taxation and finance, as well as fiscal, taxation and financial reform initiatives to guide the enterprises in the right direction.