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作者指出,企业法律形态是企业现象在法律上的类别状态。在社会主义商品经济条件下,应当用企业法律形态这种一般的法律抽象取代传统的以所有制关系和行业部门属性对企业所作的经济学意义上的分类,进而以前者为出发点调整统一的企业关系,这有着重要的理论价值和实践意义。文章通过对企业法律形态的比较法研究以及对公司与法人关系的历史分析,提出,我国的企业法律形态应为独资——合伙——法人。其中,法人包括有:非公司形式的全民所有制企业和集体所有制企业,公司形式的企业。与此相应,我国现行的对企业进行法律调整的“民法——企业法”模式也应扩充为“民法——企业法——公司法”模式,其内容也应加以改进和完善。
The author points out that the corporate legal form is the legal category status of the corporate phenomenon. Under the conditions of socialist commodity economy, we should replace the traditional classification of the economic significance of enterprises based on the ownership relations and the sectoral attributes with the general legal abstraction of corporate legal forms, and then adjust the unified enterprise relations based on the former , Which has important theoretical value and practical significance. Through the comparative study of legal forms of enterprises and the historical analysis of the relationship between corporations and legal persons, the article points out that the legal form of enterprises in our country should be sole proprietorship - partnership - legal person. Among them, the legal person includes: the non-corporate ownership of the state-owned enterprises and collective-owned enterprises, companies in the form of enterprises. Correspondingly, the current “civil law - enterprise law” mode of legal adjustment of enterprises should also be expanded to “civil law - enterprise law - company law” model, its content should be improved and perfected.