中文摘要：

公司概念伴随中国近代化进程的开启从西方移植借鉴而来。较之西方国家,近代中国欠缺公司概念自然生发的政治经济条件与社会心理基础,政治经济目的交错纵横、官商利益盘根错节,导致对公司内涵的揭示经历长期的渐进过程,艰难走上法律裁制的道路。近代中国公司概念的内涵变迁集中体现了先进制度设计与本土商事习惯相互融通的渐进过程,为当前我国公司制度与国际先进公司理念的接轨提供一定启示。

英文摘要：

The concept of company is transplanted from the West during the process of modernization of China.Compared to west countries,there is no enough political,economic,and social psychological condition for the conception of company generating naturally in China.This concept is acknowledged by the public and regulated by laws after a long time,because the political aim is intertwined with the economic purpose,and the interests of the authority is entangled with that of businessmen.The evolution of the concept of company in modern China indicates a gradual combination of advanced institutional arrangement and indigenous commercial habits,and can provide enlightenment for Chinese company systems to connect and communicate with the idea of western corporation governance.