现代企业制度，即规范科学的股份制，一般认为来自西方资本主义国家。其实，这一套科学的现代企业制度，在晋商票号中就已经有所体现。本文由晋商票号管理谈起，对现代企业制度及所有者与经营者关系处理都有所借鉴。 晋商，也就是山西商人，在明清时期以至民国 初年，富甲天下 The modern enterprise system, the normative scientific shareholding system, is generally considered to be from western capitalist countries. In fact, this set of modern enterprise system of science, in the number of votes in Shanxi has been reflected. This article talks about the management of ticket numbers in Shanxi and Shanxi, and draw lessons from the modern enterprise system and the relationship between owner and manager. Shanxi merchants, that is, Shanxi merchants, in the Ming and Qing Dynasties and even the early Republican years, rich in the world