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党的十四届三中全会的《决定》写入“建立现代企业制度”的条文,是一项重要突破。但目前社会上关于企业改革的思想相当混乱,因此对现代企业制度需要作出更明确的界定。 经济学文献所说的现代企业制度,主要是指本世纪上半叶渐趋成熟的现代公司。现代公司有两个区别于传统企业的鲜明特点: 第一,公司是一个法人团体(corporation),具有法人地位(the status oglegal—person)。传统企业,不论是单个业主企业还是合伙企业,都是在业主或合伙人的个人财产的基础上营运的,很不适合于大型企业。公司则是由出资人(股东)入股组成的有永续生命的法人团体,在其法人财产基础上营运。因此,股东只在他(或它)出资的范围内负有限责任,而且个别股东发生股权转移或其他变动,都不会影响企业的营运。
The “decision” of the Third Plenary Session of the 14th CPC Central Committee was written into the “establishment of a modern enterprise system”, an important breakthrough. However, at present, the idea of corporate reform in the society is rather confusing. Therefore, the modern enterprise system needs to be more clearly defined. The modern enterprise system mentioned in the economics literature mainly refers to modern companies that have gradually matured in the first half of this century. Modern companies have two distinctive features that distinguish them from traditional companies: First, a company is a corporation with a status of oglegal-person. Traditional enterprises, whether they are individual owners or partnerships, operate on the basis of personal property of the owners or partners and are not suitable for large enterprises. The company is a corporate body of perpetual life that consists of investors (shareholders), and operates on the basis of its corporate property. Therefore, the shareholder will only have limited liability within the scope of his (or it’s) contribution, and the transfer of shares or other changes to individual shareholders will not affect the operation of the company.