党的十四届三中全会明确提出建立社会主义市场经济体制必须“建立适应市场经济要求、产权清晰、权责明确、政企分开、管理科学的现代企业制度”。现代企业制度从基本意义上说就是所谓的公司制,其主要形式是“有限责任公司”和“股份有限公司”。其基本特征是通过明确地界定财产权利与责任,使资本的效率获得真正广泛的关心;使产权的转让与交易得以有效地进 The Third Plenary Session of the 14th Central Committee of the Communist Party of China explicitly proposed that the establishment of a socialist market economic system must “establish a modern enterprise system that meets the requirements of a market economy, has clear property rights and rights and responsibilities, and divides the government from enterprises and manages science.” The modern enterprise system is, in its basic sense, the so-called corporate system whose main forms are “limited liability companies” and “limited liability companies.” Its basic feature is to give a truly wide range of interest in the efficiency of capital through a clear definition of property rights and responsibilities; to allow for the efficient transfer of property rights and transactions