我国的公司正在清理整顿过程中,向着健康的方向发展,因而制定一部完善的公司法已势在必行。但公司法立法目的是什么?所要调整的主要对象是什么?此法与相邻诸法是什么关系?这都是立法工作者必须首先弄清楚的问题。当前清理整顿公司中发现的问题不应成为制定公司法的主旨。经过清理整顿公司暴露的问题比较集中,七届全国人大二次会议上,国务院清理整顿公司领导小组《关于清理整顿公司工作情况的汇报》中指出,目前公司的主要问题是:倒买倒卖重要生产资料和紧俏耐用消费品;买空卖空,投机诈骗;严重偷税漏税;倒卖 Our country’s companies are in the process of rectifying and reorganizing and developing in a healthy direction. Therefore, it is imperative to formulate a sound corporate law. But what is the purpose of the legislation of corporation law? What is the main object to be adjusted? What is the relationship between this law and the neighboring law? All these are the problems which legislators must first figure out. The problems found in the current clean-up and consolidation of companies should not be the subject of the company law. At the second session of the Seventh NPC, the State Council rectified and rectified the Leading Group of the Company in its “Report on the Work of Clearing and Rectifying the Work of the Company,” pointing out that at present the major problems of the company are as follows: Tight consumer durables; buy short, speculative fraud; serious tax evasion; scalping