“由于公司本身是股东投资的产物,故相对于股东的投资行为而言,理论界将公司以股东投资所形成的法人财产再作其他投资之行为称为转投资。转投资是投资的一种特殊的表现形式。”我国新《公司法》第15条规定:“公司可以向其他企业投资,但是除法律另有规定外,不得成为对所投资企业的债务承担连带责任的人。《全民所有制工业企业法》第34条规定:”企业有权依照法律和国务院规定与其它企业事业单位联营,向其它企业事业单位投资,持有其它企业的股 As the company itself is the product of shareholder investment, so the relative to the shareholders of investment behavior, the theory of the company will be formed by the shareholders of the corporate property and then formed into other investment behavior as a transfer of investment. Article 15 of the New Company Law of the People’s Republic of China stipulates: “A company may invest in other enterprises but shall not be jointly or severally liable for the debts of the enterprises it invests unless otherwise provided by law. Article 34 of the ”Law on Private-owned Industrial Enterprises“ stipulates: ”Enterprises have the right to join other enterprises and institutions in accordance with the law and the State Council, invest in other enterprises and public institutions, and hold shares in other enterprises