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有限责任公司作为一种现代企业形态,仅从数量上说,在西方各国已占据了极为重要的地位。在我国,党的十四届三中全会通过的《关于建立社会主义市场经济体制若干问题的决定》,明确提出了要建立现代企业制度。所谓现代企业制度,当然是指以股份有限公司和有限责任公司为典型形式的现代公司制度。由于有限责任公司较之股份有限公司具有设立容易、组织简便、管理灵活的特点,又享有相当的信息披露豁免权,不像对股份有限公司的限制那么严格,因而不但为中小企业所青睐,而且也往往成为设立大型股份公司的过渡形式。可
As a modern enterprise, the limited liability company occupies a very important position in the western countries only in quantity. In our country, the “Decision on Some Issues Concerning the Establishment of a Socialist Market Economic System” adopted at the Third Plenary Session of the 14th Central Committee of the Party explicitly states the need to establish a modern enterprise system. The so-called modern enterprise system, of course, refers to the modern company system with the typical form of limited liability companies and limited liability companies. Because limited liability companies have the characteristics of easy establishment, simple organization and management flexibility as compared with that of limited liability companies, they also enjoy considerable information disclosure exemption, unlike the restriction on joint stock limited companies, which is not only favored by small and medium-sized enterprises, but also It also tends to be a transitional form of setting up large stock companies. can