一、引论“公司”作为现代商业组织体为现代商业社会的经济活动提供了一个有效率的运营载体。商人们借助不同的公司形式开展风险程度不同的商业活动。在公司制度中以“有限责任”为特征的有限责任公司和股份有限公司是最为常见的两种形式。①在这种类型的公司中;投资者投入公司的财产通过“公司”与“投资者”自身的财产与责任有效地隔离开来, I. INTRODUCTION “Company ”, as a modern commercial organization, provides an efficient carrier of operation for the economic activities of modern commercial society. Business people use different forms of business to carry out different levels of risk of commercial activities. The limited liability companies and limited liability companies characterized by “limited liability” in the corporate system are the two most common forms. ① In this type of company, the property invested by the investor in the company is effectively separated from its own property and liability by the “company” and “investor”