公司制、股份制、现代企业制度不可混同——对现代企业制度的再认识

发布时间：2018-04-02 13:25

本文选题：建立现代企业制度　切入点：公司制　出处：《经济问题探索》1995年03期

【摘要】：正发展社会主义市场经济,搞活国有大中型企业,必须建立现代企业制度,当前已成为人们的共识。然而,人们对现代企业制度的具体内涵、组织形式、推进方式等方面还存在许多不同的理解,在许多理论界人士和实际工作者中存在把公司制、股份制、现代企业制度混同的认识。这种模糊认识在实践中阻碍了我国国有大中型企业的改革,阻碍了我国社会主义市场经济微观基础的建立。为了澄清这种认识,笔者在此仅发表一点浅见。首先,看看公司和公司制公司是指依公司法设立的,由法定数额的股东所组成的,以营利为目的的企业法人。“公司”一词在我国历史上最早出于庄子之口。庄子曰,“积卑而为高,合小而为大,合并而为公之道,是谓公司。”其它国家对公司的名称叫法不一,英、美等国称公司为Company或Cor—poration,日本称为会社,但意思都一样,都是指数人以上出资组合而成的一种企业组织形式。显然这里的公司不是指现有的按照注册登记叫公司名称的企业,而是指依据公司法来规范的企业。它具有三个特征:第一,公司是企业法人,具有营利性;第二,公司的股权性;第三,公司的法定性。公司制是指依公司法设立的企业法人的一种企业组织制度,包括企业的产权制度、财产组织管理制度等等。公司制的现实表现就是公司制企业,简称公司企业,
[Abstract]:In order to develop socialist market economy and invigorate large and medium-sized state-owned enterprises, it is necessary to establish a modern enterprise system, which has become a common understanding at present.However, people still have many different understandings about the specific connotation, organization form, promotion mode of modern enterprise system. In many theorists and practical workers, there is a corporate system, a joint-stock system, etc.The understanding of the mixing of Modern Enterprise system.In practice, this kind of fuzzy cognition hinders the reform of large and medium-sized state-owned enterprises and the establishment of the micro foundation of socialist market economy in our country.In order to clarify this understanding, the author here only published a superficial view.First of all, look at the company and the company is established in accordance with the company law, by the legal amount of shareholders, profit for the purpose of the enterprise legal person.The word "company" originated from the mouth of Zhuangzi in the history of our country.Chuang Tzu said, "it is a company to be low and high, to be small and great, and to merge into a common way."Other countries have different names for companies. Britain, the United States and other countries call companies Company or Cor-poration, while Japan calls them clubs, but they all mean the same.Clearly, the company here does not refer to the existing registered company name, but refers to the company under the company law to regulate enterprises.It has three characteristics: first, the company is an enterprise legal person, with profitability; second, the equity of the company; third, the legal nature of the company.The corporation system is a kind of enterprise organization system established according to the company law, including the property right system, the property organization management system and so on.The real manifestation of the corporate system is the corporate enterprise, which is referred to as the corporate enterprise.
【作者单位】：武汉华中师范大学法商学院政治系
【分类号】：F271

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