一、公司法法系概览公司是企业的基本形态和典型形态。公司的营利性、营业性和法人性是各国公司法的共同的、普遍的基本属性和本质属性。因此,对普遍存在着世界各国的公司法进行比较法的“法系”划分似乎是困难的。并且随着各国公司法相互渗透、相互影响,公司法更进一步地走向“共同法”和“普遍法”。然而,比较的前提在于“差异”和“多样 First, the company law at a glance The company is the basic form and typical business. The profitability, business and legal personality of a company are the common and universal basic and essential attributes of the corporate laws of various countries. Therefore, it seems difficult to divide the ”legal system“ of the comparative law in which company law prevails in all countries of the world. And with the mutual penetration and mutual influence of corporate law in different countries, the corporate law goes further toward ”common law“ and ”universal law.“ However, the premise of comparison is that ”difference “ and ”variety