《中华人民共和国公司法》已经八届人大第五次常委会通过。这是一部规范市场经济主体的重要法律．是建立现代企业制度的重要举措。国有企业实行公司制改组是企业改革的方向。公司法和企业法是在不同背景下制定的对企业主体的法律规范，公司制与传统企业制度比较，具有自己独特 The Company Law of the People’s Republic of China has passed the Fifth Standing Committee of the Eighth National People’s Congress. This is an important law that regulates the main body of the market economy. It is an important measure to establish a modern enterprise system. The reform of state-owned enterprises by company system is the direction of enterprise reform. Corporate Law and Corporate Law are the legal norms for the main body of business formulated in different contexts. Compared with the traditional enterprise system, the company system has its own uniqueness