(一)自改革开放以来,我国企业形式经过了一个由单一形态向多元化发展的过程。打破了全民所有制企业和集体所有制企业的单一的公有制形式,允许国内企业与外商共同投资举办合资经营企业。外商投资企业有中外合资经营企业、中外合作经营企业和外资企业三种形式;恢复集体所有制企业性质,分为城镇集体所有制企业和乡村集体所有制企业两种;确认了私营企业法律地位,并将其形式界定为独资企业、合伙企业和有限责任公司三种。与此同时,还出现各种联营性质的企业组织形式(如企业集团),以及兼有行政管理和经营双重职能的半行政半企业性质的经济组织形式,如外贸专业公司、专业银行、中国人民保险公司,以及有关的工业与商业专业公司。近几年来,股份制企业发展较快。发展至此,我国企业组织形式呈现出以下特征。 (1) Since the reform and opening up, China’s corporate form has undergone a process of development from a single form to diversification. It broke the single form of public ownership of state-owned and collectively-owned enterprises and allowed domestic companies and foreign investors to jointly invest in joint ventures. There are three forms of foreign-invested enterprises: Sino-foreign equity joint ventures, Chinese-foreign cooperative enterprises, and foreign-funded enterprises; the restoration of the nature of collective-owned enterprises is divided into two types: urban collective ownership enterprises and rural collective ownership enterprises; the legal status of private enterprises is confirmed and their The form is defined as a sole proprietorship, a partnership, and a limited liability company. At the same time, there have also emerged various corporate forms of corporate affiliation (such as enterprise groups), and forms of semi-enterprise and semi-enterprise economic organizations that have dual functions of administration and management, such as foreign trade professional companies, professional banks, and Chinese people. Insurance companies, as well as related industrial and commercial specialists. In recent years, joint-stock companies have developed rapidly. From this point of development, the organizational forms of our country’s businesses have exhibited the following characteristics.