准确地界定公司股权、公司财产权性质对于构建我国现代企业制度具有非常重要的意义. 一、公司 公司是全体股东依照公司法组成的法人组织,具有民事权利能力和民事行为能力,依法独立享有民事权利和承担民事义务.公司具有自己的法律人格,使它能够独立于其成员或他人作为一种营业实体而存在,这被认为是公司的根本法律性质. Accurately define the company’s equity, the nature of the company’s property rights for the construction of our modern enterprise system has a very important significance.First, the company is a corporate body composed of all shareholders in accordance with the company law, with civil rights and civil capacity, independent civil rights and assume the law in accordance with the law Civil Obligations A company that has its own legal personality that enables it to exist independently of its members or other persons as a business entity is considered to be the fundamental legal character of the company.