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股份公司是股份经济的细胞组织,是股份制的企业形态,是股份化的社会形式。推进股份制改革,在这个意义上可以说,就是推进股份公司的建立和发展。企业、公司、股份公司三者之间存在着不可分割的内在联系,但也存在着可认识的且相互区别的差异。正确地认识三者之间纵横交叉的关系,对于股份制规范性发展,防止股份公司一哄而上而重蹈“公司扩张冲动”的旧辙,是具有积极的现实意义的。
Joint-stock company is a stock economy organization of cells, is the corporate form of joint-stock system, is the social form of the stock. To promote joint-stock reform, in this sense, we can say that is to promote the establishment and development of joint-stock companies. There are inseparable internal relations among enterprises, companies and stock companies, but there are also identifiable and mutually different differences. Correctly understanding the criss-cross relationship between the three parties has positive and realistic significance for the normative development of the shareholding system and preventing the stock company from making irresponsible efforts to follow the old course of “the company’s expansionary impulse”.