有限公司的责任性质决定其组织和行为必须依法规范。我国有些上市公司因违背“三公”原则而产生了诸多问题。我国入世后应及时建立起相应的法律制度,诚然,这也是主体们向市场经济过渡中必要的学习和试错过程,但社会成本应尽量小些。在现实成本的前提下,只有那些能使交易成本最小化的法律才是最恰当的法律。 现代企业的重要特征是不仅能自觉履行法定的社会责任,而且还能履行某些道德层面的社会责任。在现实的经济、法律条件下,企业的行 The nature of the liability of a limited company determines that its organization and conduct must be regulated according to law. Some listed companies in our country have many problems because of violating the principle of “three publics”. After China’s accession to the WTO, the corresponding legal system should be established in a timely manner. It is true that this is also a necessary learning and trial-and-error process for the transition from the main body to the market economy. However, the social costs should be as small as possible. At realistic costs, only the law that minimizes transaction costs is the most appropriate law. An important feature of modern enterprises is that they can not only fulfill their statutory social responsibilities consciously, but also fulfill certain ethical social responsibilities. In the actual economic and legal conditions, the line of business