公司法的基本精神是以法律形式塑造公司法律人格。2006年1月1日起施行的新修订的《公司法》将原公司法第四条第三款“公司中的国有资产所有权属于国家”删去,体现了立法的进步。笔者认为,原公司法第四条第三款“公司中的国有资产所有权属于国家”的规定,不但与第一款规定的所有 The basic spirit of the company law is the legal form of corporate legal personality. The newly revised “Company Law”, which came into force on January 1, 2006, deleted the third paragraph of Article 4 of the former Company Law, “Ownership of State-owned Assets in a Company Belongs to the State” and expresses the progress of the legislation. The author believes that the provisions of the third paragraph of Article 4 of the former Company Law, “Ownership of State-owned Assets in the Company Belongs to the State,” not only conflicts with the provisions of the first paragraph