【摘要】 自上个世纪80年代以来,西方发达国家相继进行了一系列企业立法变革。这次变革主要体现在两方面,一是创设了更多的体现企业不同构成的新型企业形态。无论是美国创设的有限责任企业和有限责任合伙,还是日本创设的合同公司,它们都看到了这些企业的内部构成需要以一种更新的企业形态加以规范和引导。二是对传统企业形态的变革。无论是古老的合伙制度,还是现代的公司制度,都不再简单地强调其责任的承担,而是在重视其企业构成的基础上强化企业独立主体性和内部关系的和谐,从而鼓励投资。更多还原

【Abstract】 A series of enterprise legislation changes have happened in developed countries since 1980s.This change is mainly embodied in two aspects.Firstly,more new company forms have been created,which embody the different structures of enterprises.Both the com- panies of limited liability and partnership of limited liability founded in America and the contract companies founded in Japan see that the inner structure of these enterprises needs to be standardized and guided with a new enterprise form.Secondly,traditional company forms have been reformed.Neither the old partnership system or modern company system stresses the assumption of their liabilities,but they strengthen the main body character of enterprises and harmonious inner relationship and encourage investment on the basis of valuing the structure of enterprises.更多还原