发展社会主义市场经济,搞活国有大中型企业,必须建立现代企业制度,当前已成为人们的共识。然而,人们对现代企业制度的具体内涵、组织形式、推进方式等方面还存在许多不同的理解,在许多理论界人士和实际工作者中存在把公司制、股份制、现代企业制度混同的认识。这种模糊认识在实践中阻碍了我国国有大中型企业的改革,阻碍了我国社会主义市场经济微观基础的建立。为了澄清这种认识,笔者在此仅发表一点浅见。 首先,看看公司和公司制 公司是指依公司法设立的,由法定数额的股东所组成的,以营利为目的的企业法人。“公司”一词在我国历史上最早出于庄子之口。庄子曰,“积卑而为高,合小而为大,合并而为公之道,是谓公司。”其它国家对公司的名称叫法不一,英、美等国称公司为Company或Cor—poration,日本称为会社,但意思都一样,都是指数人以上出资组合而成的一种企业组织形式。显然这里的公司不是指现有的按照注册登记叫公司名称的企业,而是指依据公司法来规范的企业。它具有三个特征:第一,公司是企业法人,具有营利性;第二,公司的股权性;第三,公司的法定性。 公司制是指依公司法设立的企业法人的一种企业组织制度,包括企业的产权制度、财产组织管理制度等等。公司制的现实表现就是公司制企业,简称公司企业, To develop a socialist market economy and to invigorate large and medium-sized state-owned enterprises, a modern enterprise system must be established, which has now become the consensus of the people. However, people still have many different understandings of the concrete connotation, organizational form, and promotion methods of the modern enterprise system. In many theoretical circles and practical workers, there is an understanding that the company system, the joint stock system, and the modern enterprise system are mixed. This kind of fuzzy understanding has hindered the reform of state-owned large and medium-sized enterprises in China and hindered the establishment of the micro-foundation of China’s socialist market economy. In order to clarify this understanding, the author hereby makes only a brief comment. First, look at companies and company companies. These are companies that are established under the company law and are made up of statutory shareholders and are for-profit corporate corporations. The word “company” first came from Zhuangzi in the history of our country. Chuang Tzu-tung, “The product is high, the product is small, and the product is big. The merger is the government.” Other countries have different names for the company. The United Kingdom and the United States call the company Company or Cor. -poration, Japan is called a club, but the meaning is the same, is a form of business organization formed by the index people’s contribution. Obviously, the company here does not refer to an existing company that is called a company name according to registration, but refers to a company that is regulated according to the company law. It has three characteristics: First, the company is a corporate legal person, with a profit; second, the company’s equity; third, the company’s legality. The corporate system refers to a corporate organization system of corporate legal persons established in accordance with the company law, including the property rights system, property organization management system, and so on. The actual performance of the corporate system is the corporate system, or simply the corporate system.