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公司是社会化大生产条件下组织大规模商品生产与商品交换的经济组织形式.始于17世纪初的欧洲,19世纪后半叶流行于世界各国.公司是现代企业制度的主要组织形式,但不是唯一的组织形式.规范的公司是法人实体,是以营利为目的、所有权和经营权分离、有利于建立起适应市场经济要求的经营机制,有利于集资和分散风险.有限责任公司的股东对公司债务清偿的责任是有限的,这类公司的主要特征:不发行股票;股份一般不转让;股东人数较少;股东参加公司管理;资产负债表一般不公开.
The company is a form of economic organization that organizes large-scale commodity production and commodity exchange under conditions of large-scale social production. It began in Europe in the early 17th century and was popular in the countries of the world in the latter half of the 19th century. Companies are the main organizational form of modern enterprise systems, but It is not the only form of organization. The normative company is a legal entity. It is a profit-making purpose, separation of ownership and management rights, and is conducive to establishing a business mechanism that meets the requirements of a market economy. It is conducive to fund-raising and diversification of risks. The shareholders of a limited- Responsibility for the company’s debt repayment is limited. The main characteristics of such companies are: no shares are issued; shares are generally not transferred; shareholders are small; shareholders participate in company management; the balance sheet is generally not public.