德国的公司按资本所有制形式一般有两种 ,即有限责任公司和股份公司 ,近年来又出现了一种小股份公司。这种公司具有两个显著特点 :一是股东少 ,一般只有 5～ 10 0个股东 ;二是股票不在交易所上市 ,一般只在股东内转让 ,少量股票也可出售。这种小股份公司在 90年代以来得到了蓬 German companies generally have two forms of capital ownership: limited liability companies and joint-stock companies. In recent years, a small company has emerged. This company has two notable features: First, there are few shareholders, generally only 5 to 100 shareholders; Second, the stock is not listed on the exchange, usually only within the transfer of shareholders, a small amount of shares can be sold. This small company has gained ground since the 1990s