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随着市场经济的不断发展,以及社会政治、经济与文化的进步,我国公司制度中关于中小公司①的规定存在着些许完善之处,所提及须完善之处对于我国中小公司的发展有着非常重要的影响。而日本公司法制度中对于中小公司的规定对于这些方面确实处在领跑的位置,因此,笔者试图将我国公司制度中关于中小公司的相关规定与日本公司制度中的中小公司相关规定进行对比,并揭示我国公司制度的发展方向与改革途径。
With the continuous development of the market economy and the progress of social politics, economy and culture, there are some improvements in the regulations on small and medium-sized companies in the company system of our country. The references to improvement are very unusual for the development of small and medium-sized companies in our country important influence. However, the provisions of the Japanese company law system for small and medium-sized companies are indeed at the forefront of these aspects. Therefore, the author tries to compare the relevant regulations on small and medium-sized companies in our company system with those of small and medium-sized companies in the Japanese company system. Reveal the Development Direction and Reform Ways of Our Company System.