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自从十五世纪末在海外掠夺性贸易中产生现代意义的股份公司以来,经过五百年的探索和发展,资本主义社会已经拥有了一套高度发达和完善的股份公司法律制度。在新中国,股份公司是近年来才出现的新型的企业组织形式,专门规范股份公司的最早法规是1986年11月才实行的《福建省股份制企业暂行规定》。1991年3月17日深圳经济特区颁布了《深圳市股份有限公司暂行条例》,现仍在深圳特区内适用。紧接着,国家体改委于1992年5月15日颁
After five hundred years of exploration and development, capitalist society already possessed a well-developed and well-established legal system for joint-stock companies since the late 15th century when it produced modern-day joint-stock companies in the predatory trade overseas. In new China, the joint-stock company is a new type of enterprise organization that appeared in recent years. The earliest regulation that specializes in the company is the “Interim Provisions of Fujian Province” which was implemented only in November 1986. Shenzhen Special Economic Zone on March 17, 1991 promulgated the “Provisional Regulations of Shenzhen Co., Ltd.” and is still applicable in the Shenzhen Special Economic Zone. Then, the State Commission for Restructuring Reform was promulgated on May 15, 1992