股份有限公司和有限责任公司是股份制的两种实现形式，也是我国目前股份制采用的两种形式，还是新编《思想政治》高一上册教材增加的一个新内容。本文以股份有限公司与有限责任公司以及公司的基本涵义为基础谈谈它们之间的不同点和共同点。“股份有限公司是指这样一种企业法人 Limited liability companies and limited liability companies are two forms of shareholding system, but also the current two forms of shareholding in our country, or a new “ideological and political” high on the new textbook materials added. This article talks about the differences and commonalities between companies and limited liability companies and companies based on their basic meanings. "Co., Ltd. refers to such a corporate entity