企业是组织的一种形式,是经济生活的基本单元。按照资本关系和法律地位的不同,企业分为独资企业、合伙企业和公司制企业。而公司制企业主要有有限责任公司和股份有限公司两大类。公司制企业是现代企业制度的主导形式,是法人治理问题的基本载体。现代企业制度与法人治理结构均以信托责任为契合点,并通过各种契约联结各利益集团。 Business is a form of organization and a basic unit of economic life. In accordance with the different capital relations and legal status, the enterprises are divided into wholly-owned enterprises, partnership enterprises and corporate enterprises. The company-owned enterprises mainly limited liability company and limited company two categories. Corporate system is the dominant form of modern enterprise system and the basic carrier of corporate governance. Both the modern enterprise system and corporate governance structure are based on the fiduciary responsibility, and various interest groups are connected through various contracts.