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公司是市场经济中最重要的主体,是最典型的企业法人、营利法人。《民法总则》第七十六条规定,以取得利润并分配给股东等出资人为目的成立的法人,为营利法人。我国《公司法》规范的公司属于典型的营利法人。可以说,营利是公司存在和活动的基本动机和目的,是经营活动的出发点和归属点。但公司在谋求其利益最大化的同时,要承担社会责任,维护利益相关者利益。
The company is the most important subject in the market economy, is the most typical corporate legal entity, for-profit corporation. Article 76 of the General Provisions of Civil Law stipulates that a legal person established for the purpose of making profits and allocating it to contributors such as shareholders is a for-profit legal person. China’s “Company Law” norms of the company is a typical for-profit corporation. It can be said that profit-making is the basic motivation and purpose of the company’s existence and activities, and is the starting point and the point of ownership of the business activities. However, the company seeking to maximize its interests, we must assume social responsibility and safeguard the interests of stakeholders.