公司立法是为了明确公司的法律地位,规定公司如何设立,如何组织,以及公司发展和变更的规则。针对我国目前的企业制度、改革进展情况、清理整顿公司的经验和立法动机,我国公司立法除借鉴一般公司理论和国外公司立法实践外,尤其应当处理好下列几个问题。 Company legislation is to clarify the legal status of the company, how to set up the company, how to organize, and the rules of the company’s development and change. In view of the current enterprise system in our country, the progress of the reform, the experience of cleaning up and reorganizing the company, and the legislative motivation, the corporate legislation in our country should especially deal with the following issues in addition to drawing lessons from the general corporate theory and the foreign company’s legislative practice.