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19 93年12月29日全国人大常委会通过了新中国第 一部公司法,并于去年7月1日开始实施。这部法 的实施标志着我国企业改革已经进入以法律调整为主的新阶段。为促进企业政企分开、改变单一所有制结构、企业向产业化复归提供了良好的法律框架,但也有一些企业陷入困扰。 国家体改委生产体制司人士透露,《公司法》刚开始实施时,他们经常收到外地企业的电话咨询。其中反映最多的问题是《公司法》中关于设立独资公司的规定。 《公司法》总则第二条指出“本法所称公司是依照本法在中国境内设立的有限责任公司和股份有限公司”,而独资公司则需“国家授权投资的机构或者国家授权的部门可以单独投资设立国有独资有限责任公司”因此依照《公司法》,除获得国家授权以外独资公司是无法存在的。 《公司法》的实施对公司制尤其是股份制的推行将起到推波助澜的作用,股份制作为企业改革的重要出路之一受到重视,以达到加强互补监督、促进政企分开、提高企业效率的目的。但在融资体制、利润率都没
19 On December 29, 1993, the Standing Committee of the National People’s Congress passed the first company law of New China and started implementation on July 1 last year. The implementation of this law signifies that China’s corporate reform has entered a new phase that focuses on legal adjustment. In order to promote the separation of enterprises and enterprises, change the structure of single ownership, and restore the industrialization of enterprises, a good legal framework has been provided, but some enterprises have also become troubled. A person from the Production System Department of the National Economic Reform Commission disclosed that when the “Company Law” was just implemented, they often received telephone consultations from foreign companies. The issue that most frequently reflects is the provision in the “Company Law” regarding the establishment of a wholly-owned company. According to Article 2 of the General Principles of the “Company Law,” the “company referred to in this Law is a limited liability company and a joint stock limited company established in China according to this Law,” while a sole proprietorship company is required to be “a state authorized investment agency or a state authorized department may The sole investment in the establishment of a wholly state-owned limited liability company ”is therefore in accordance with the “Company Law,” and a sole proprietorship company cannot exist unless authorized by the state. The implementation of the “Company Law” will play a role in boosting the implementation of the company system, especially the joint-stock system. The production of stocks is one of the important outlets for enterprise reforms, so as to achieve the purpose of strengthening mutual supervision, promoting the separation of government and enterprises, and improving the efficiency of enterprises. However, there was no financing system or profit margin