论文部分内容阅读
德国是世界上最发达的三大经济强国之一。在战后德国经济发展中,体现社会市场经济的企业制度起着十分重要的作用。战后德国的企业制度主要有以下几种类型:(1)个体企业。类似于我国的个体户,从事工商活动,如买卖商品、加工、运输等约占企业总数的75％;(2)合伙企业。若干出资人在一个共同的商号下从事某种工商活动而组成的企业,其组织形式有无限公司和两合公司,在无限公司中出资人对公司债务负无限清偿责任,在两合公司中一部分出资人负无限清偿责任,而另一部人出资人只负出资额的责任,
Germany is one of the three most developed economic powers in the world. In post-war German economic development, the corporate system embodying the social market economy has played a very important role. The post-war German enterprise system mainly has the following types: (1) Individual enterprises. Similar to our country’s self-employed, engaged in industrial and commercial activities, such as the sale of goods, processing, transportation and so on accounted for about 75% of the total number of enterprises; (2) partnerships. A company formed by several contributors who engage in certain industrial and commercial activities under a common firm number has an unlimited company and a two-part corporation. In the unlimited company, the contributor is indebted to the debt of the company, and part of the two companies The contributor bears unlimited liability for repayment, while the other contributor is only responsible for the amount of investment.