大陆法系关注于公司概念的阐释,对我国公司立法和理论有很大影响。我国在继受公司法过程中,对于公司概念的认识有一个不断发展的过程。根据2005年我国《公司法》和公司法理论所述,公司是指在我国境内依法设立并为公司法所承认、以公司命名的中国企业法人。公司的要素包括企业法人性、公司法认可性、冠名性、内国性。 The civil law system focuses on the interpretation of the concept of the company, which has great influence on the legislation and theory of our company. In our country, following the process of company law, there is a continuous process of development of the concept of company. According to China’s “Company Law” and the Company Law Theory in 2005, a company refers to a Chinese enterprise legal person established by law in China and recognized by the Company Law and named after the company. The company’s elements include corporate legal personality, corporate law recognized, nominal, domestic.