摘要
中小企业主体法律制度是中小企业法律体系的重要组成部分,主要包括两个方面,即中小企业标准及中小企业法律形态。中小企业标准决定了企业能否适用中小企业的优惠制度。我国现行标准采用了国际通行标准,以雇员人数、营业额、资本总额为定量指标。企业的法律形态则决定了中小企业的设立条件、设立程序、资本要求、出资者责任、对债权人的责任等,其种类取决于立法的规定。我国中小企业适合的法律形态有个人独资企业、合伙企业、有限责任公司等,部分地区可设立有限合伙企业。随着《中小企业促进法》的实施,中小企业主体法律制度将会越来越完善。
SME subject legal system is an important part of SME legal system, which consists of 2 parts:SME criteria and SME legal; representations.SME criteria are important in deciding whether the favorable policy for SMEs is fit for an enterprise and in this respect,China adopts the popular international criteria, which takes the number of employees,sales turnover,total capital sum as the quantity quota. The legal representations suitable for SMEs in China are solo proprietorship enterprise,limited liability company, joint venture,and limited joint venture can be established in parts of China. With the implementation of SME Promotion Law, the SME subject legal system will be perfected.
出处
《武汉科技大学学报（社会科学版）》
2004年第4期31-35,共5页
Journal of Wuhan University of Science and Technology:Social Science Edition
基金
湖北省中小企业研究中心资助项目(WH2003029)
