(一)股份制有着悠久的历史,早在奴隶社会末期、封建社会初期就已出现了股份经济的雏形。古罗马的包税制是迄今所发现的最早的股份制形式,在中世纪,欧洲的一些国家曾组织了股份委托公司,尔后意大利人兴办地区性企业,英国重商主义者在发展对外贸易方面都采用了集资入股的办法。十六世纪末,十七世纪,股份公司开始在欧洲大陆兴起。进入十八 (1) The shareholding system has a long history. As early as the slave society, the embryonic form of the stock economy appeared in the early days of the feudal society. The ancient Roman package tax system was by far the earliest form of shareholding found. In the Middle Ages, some European countries had organized share-holding companies, and later Italians set up regional businesses. British mercantilists employed in the development of foreign trade Raise fund shares approach. In the late sixteenth and seventeenth centuries, stock companies began to emerge in continental Europe. Into eighteen