中国传统社会没有孕育出能广泛集合资本、实行大规模经营的公司机制 ,鸦片战争之后源源落户中国的洋行 ,在不断吸纳华股的同时 ,也为国人提供了公司经营机制的样板。洋务派官员精心策划创办的民用企业成了近代公司制的率先仿行者 ,这从各企业章程的特意声明、主管官员的有关表述和社会舆论的定位等方面都可得到证实。但各企业的“官督商办”性质 ,又使其成为一种特殊的公司经营机制。此类企业虽然在“仿西国公司之例”方面没有步入正轨 ,但在中国公司制度建设史上的肇始之功是不容忽视的。 China’s traditional society did not produce a company mechanism that extensively aggregated capital and implemented large-scale management. After the Opium War, the firm’s origins in China were continually absorbed by the Chinese stock market. At the same time, it also provided people with a model of the company’s operating mechanism. Civilian-run officials carefully planned to set up the civil enterprise became the pioneer of the modern corporate system. These facts were confirmed in the statement of the articles of association, the statements of the competent officials and the positioning of public opinions. However, the “government-supervised business” nature of each enterprise also makes it a special kind of company operating mechanism. Although such enterprises are not on the right track in the “case of imitating the Western Corporations,” the initial success in the history of the Chinese company system construction can not be ignored.