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有限责任公司从19世纪末产生以来,发展至今,日渐呈现出市场主导趋势。有限公司秉持的经营理念,充分体现着其特有的制度优势与市场价值,在有限责任制度的基础上以中小型规模的组成形态大量存在着,一方面推动中小型企业组织经营事业的积极性,另一方面兼顾对债权人及少数股东之权益的保护。无论是理论层面还是实践层面,都验证了有限责任公司的存在价值与必要性。在两大法系中不同国家的制度改革的影响下,为使有限公司在中国国情的特定环境下获得长远发展,我们有必要重新审视对有限公司的法律定位,既要严格区分有限公司与股份公司,更需要要从制度构建角度为有限公司拓展发展空间。
Since its establishment in the late 19th century, limited liability companies have been developing market-oriented trends ever since. Limited uphold the business philosophy, fully embodies its unique institutional advantages and market value, based on the limited liability system in the form of small and medium-scale presence in large numbers, on the one hand to promote the enthusiasm of small and medium enterprises to organize their businesses, and the other On the one hand take into account the protection of the rights and interests of creditors and minority shareholders. Both the theoretical level and the practical level verify the existence value and necessity of the limited liability company. Under the influence of the system reform of different countries in the two major legal systems, in order to obtain the long-term development of limited companies under the specific circumstances of China’s national conditions, it is necessary for us to re-examine the legal orientation of limited companies. It is necessary to strictly distinguish between limited companies and joint-stock companies , But also need to expand the development space for limited companies from the angle of system construction.