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章程是政党、社团、企业为了统一内部的意志和行动而制定的法规性文件。企业家们常把他们的章程比做“宪法”。它是一个企业的根本性文件,是企业的纲领,是制订一切经营管理条例、规章、制度的依据。章程的条文是面面俱到,却比较原则。企业章程不同于党团组织的章程,它没有多少政治色彩。但企业章程须根据国家和地方政府的有关政策、法律、法令制订,它的条文必须有法律依据。比如《企业法》、《工商法》、《税法》、《破产法》等等国家法律,是制订企业章程的主要依据。企业章程一经全体职工通过,董事会批准,并报主管工商行政管理局备案,它就具有了法律效力。
The statute is a statutory document formulated by political parties, societies, and corporations in order to unify internal wills and actions. Entrepreneurs often compare their statutes to “constitutions.” It is a fundamental document of a company, a program of the enterprise, and a basis for formulating all regulations, rules, and regulations for business management. The provisions of the articles of association are comprehensive and relatively principled. The corporate charter is different from the charter of the caucus. It does not have much political color. However, the company’s articles of association must be formulated in accordance with the relevant policies, laws, and decrees of the state and local governments. Its provisions must have legal basis. For example, the “corporate law”, “industrial and commercial law”, “tax law”, “bankruptcy law” and other national laws are the main basis for the formulation of business constitutions. Once the company’s articles of association are passed by all employees, the board of directors approves it, and reports to the competent industrial and commercial administrative bureau for the record, it has legal effect.