企业的法律形态

企业的法律形态 企业法律企业形式及其法律依据 一、国有企业:是指企业全部资产归国家所有，并按《中 华人民共和国企业法人登记管理条例》规定登记注册的非公司制的经济组织。不包括有限责任公司中的国有独资公司。 二、集体企业:是指企业资产归集体所有，并按《中华人民共和国企业法人登记管理条例》规定登记注册的经济组织。 三、私营企业:是指由自然人投资设立或由自然人控股，以雇佣劳动为基础的营利性经济组织。包括私营有限责任公司、私营股份有限公司、合伙企业和独资企业。(从2000年 1月1日起，合伙企业和独资企业改征个人所得税，不再征收企业所得税)。 四、联营企业:是指两个及两个以上相同或不同所有制性 质的企业法人或事业单位法人，按自愿、平等、互利的原则，共同投资组成的经济组织。 五、有限责任公司:是指根据《中华人民共和国企业法人 登记管理条例》规定登记注册，由两个以上，五十个以下的股 东共同出资，每个股东以其所认缴的出资额对公司承担有限责任，公司以其全部资产对其债务承担责任的经济组织。包括国有独资公司以及其他有限责任公司。 六、股份有限公司:是指根据《中华人民共和国公司登记 管理条例》规定登记注册，其全部注册资本由等额股份构成并通过发行股票筹集资本，股东以其认购的股份对公司承担有限 任，公司以其全部资产对其债务承担责任的经济组织。 七、股份合作企业:是指以合作制为基础，由企业职工共同出资入股，吸收一定比例的社会资产投资组建，实行自主经营，自负盈亏，共同劳动，民主管理，按劳分配与按股分红相结合的一种集体经济组织。 八、有生产经营所得和其他所得的其他组织:是指经国家有关部门批准，依法注册、登记的事业单位、社会团体、民办非企业单位等组织。 法律形态是指企业在法律上的表现形式，它依据不同的划分可以划分为不同的种类。 如根据所有制可分为全民所有制企业、集体所有制企业、私营企业、外资企业; 根据组织形式可以分为:公司企业、合伙企业、个人独资企业; 大学生创业可采用的企业法律形态分析 大学生自主创立企业的成功率非常低，而大学生自主创业要成功首要的考虑因素就是选择合适的企业形态。 (一)个人独资企业 依据我国个人独资企业法规定，个人独资企业设立没有最低注册资本金的要求，而且设立条件及程序较之其他形态要更为简单。绝大多数刚毕业的大学生都是“身无分文”，“巧妇难为无米之炊”，因此从这方面来说对大学生创业者而言，个人独资企业是个不错的选择。而且独资企业只须以投资人为主体缴纳个人所得税，无需企业纳税，从另一方面减轻了创业者的经济负担。 但是，个人独资企业其投资人对外承担无限责任即当个人独资企业的财产不足以清偿其所欠债务时，投资人必须以个人的其他财产承担无限清偿责任。对于刚步入社会、没有自己积蓄的大学生，需要很大的勇气来承担这样的风险。而且因大学生创业者刚入社会缺乏人际关系以及资金储备，在企业进行过程中往往会因信用不足、信息不对称而面临着筹集资金的难关，可能会阻碍企业的发展壮大。 因为资金问而使企业半途“夭折”或者无法启动是大学生创业失败的首要因素，因此，有创业想法的毕业生要在将想法付诸行动前慎重的思考如何对待这个可能遇到的资金风险。风险是人们日常生活中经常遇到的，大学生创业过程中也不例外，因此要做好承受创业失败所要面临的来自家庭、社会的各种压力的心理准备。 (二)合伙企业 与其他人合伙共同创业是很多大学生创业者经常采取的方式。2007年6月1日起施行的规定新合伙企业法规定:“合伙企业的生产经营所得和其他所得，按照国家有关税收规定，由合伙人分别缴纳所得税。”这一规定避免了重复纳税，有利于合伙人更好的开办企业。在投资方式上，大学生没有雄厚的物质基础，资金有限，唯有利用专利、专业技术或高新技术成果等无形资产进行投资，而新合伙法的规定为这类大学生提供了舞台。合伙人的出资方式比较灵活，除货币、实物、知识产权等一些常见的出资方式外，经全体合伙人协商一致，普通合伙人可以拿自己的劳务作为出资方式，具体评估方法由全体合伙人协商一致确定。而且和个人独资企业一样，合伙企业也无最低注册资本金的限制。 由于合伙企业是典型的合作企业，很多大学生创业者在创业时会寻找创业合作伙伴尤其是与自己志同道合的同学一起创业就更显得顺理成章，但是大学生人生经验不足、常感情用事，对于企业中出现的经营方向、用人问题财务问题大都以忍让、和解的方式处理，而忽视了必备的契约签订和严格的约束制度，从而使得合伙人之间产生问题，关系也较难处理。而且大学生正值盛年，在创业中容易出现自以为是、刚愎自用的问题。现实社会中我们也不难听到、见到一些亲戚朋友合伙创业而后反目成仇、企业倒闭的事件，对于我们大学生创业者而言是个警示。 而且根据合伙企业法的规定，普通合伙人承担无限连带责任。这也大大加大了普通合伙人的个人责任和承担风险的责任，因此大学生创业者要具备坚韧的心理素质。 (三)公司 与有限责任公司相比，股份有限公司无论是从注册资本还是设立的条件、程序都比有限责任公司要严格的多，所以在实践中，大学生创业时更多考虑的公司形态是有限责任公司。 在我国公司法中，不论是有限责任公司还是股份有限责任公司，股东承担的都是有限责任。这样投资者的责任就大大减轻了，投资的风险减少。在旧公司法的规定下，如果要设立有限责任公司至少需要10万元的注册资本才可以开设科技开发咨询类的企业，商品零售型企业需要30万，而商品批发和生产型企业则至少需要50万的注册资本，给投资人设立公司增加了资金难度。而新的公司法则将有限责任公司的最低注册资本统一规定为3万元，同时 规定允许分期缴付注册资本，大大降低了设立公司的难度，对于目前处于“我国的资本市场落后，创业投资处于起步阶段，二级市场尚在酝酿之中，融资相当困难”境况中的大学生创业者来说相当于雪中送炭。 新公司法还增加了一人有限公司的内容，对于有一些资金想独立创业而又怕承担无限责任的大学生创业者而言，一人有限公司是一个最佳选择。但是同时一人有限公司的一些规定又相当严格，一人有限责任公司的注册资本最少是10万元，且要求一次性付清。新的公司法还规定:一人有限责任公司的股东不能证明公司财产独立于股东自己财产的，应当对公司债务承担连带责任。 这样能保护公司债权人的利益，避免投资人滥用公司法人的独立地位和股东有限责任，逃避责任。 (四)比较以上三种形态的启示 相对于个人独资企业和合伙企业而言，公司的设立条件和程序要严格得多。虽然新的公司法已经降低了注册资本的要求，但是仍然让许多缺乏资金的大学生创业者望而却步。而且公司除要缴纳企业所得税之外，作为公司的股东还要缴纳个人所得税，相比较个人独资企业和合伙企业来说，税收负担要重很多。还有相当一部分的大学生之所以要自主创业而不是选择去企业就业是不想受别人的指挥而要自己做自己的主，而在有限责任公司中股东对自己的出资和公司的财产并不享有绝对控制权，由公司统一进行管理和使用，这会让很多希望自己做主的大学生创业者觉得仍是在给别人打工而不能自己独立做主从而失去了当初想自己创业的激情与兴致。 刚出校门的大学生一般缺少资金支持再加上缺乏社会经验，因此要考虑到他们的责任与风险的承受力。综合这两个方面因素的考虑，我个人认为合伙企业是大学生创业者们的最佳选择。 创业者可以选择有限责任公司、股份有限公司、合伙和个人 独资等企业形式。股份有限公司由于注册资本要求较高，且需经省级政府的批准，不为 一般的创业者所采用。合伙和个人独资因创业者须承担无限责任，选择这两种企业形式 的也相对较少。有限责任公司是绝大多数创业者所乐于采用的组织形式。 项目 有限责任公司 合伙企业 个人独资企业 法律依据 公司法(自1994年7月1日起施行) 合伙企业法(自1997年8月1日起施行) 个 人独资企业法(自2000年1月1日起施行) 法律基础 公司章程 合伙协议 无章程或协议 法律地位 企业法人 非法人营利性组织 非法人经营主体 责任形式 有限责任 无限连带责任 无限责任 投资者 无特别要求，法人、自然人皆可 完全民事行为能力的自然人，法律、行政法规 禁止从事营利性活动的人除外 完全民事行为能力的自然人，法律、行政法规禁止从事营 利性活动的人除外 注册资本 最低10万、30万或50万 协议约定 投资者申报 出资 法定:货币、实物、工业产权、非专利技术、土地使用权 约定:货币、实物、土 地使用权、知识产权或者其他财产权利、劳务 投资者申报 出资评估 必须委托评估机构 可协商确定或评估 投资者决定 成立日期 营业执照签发日期 营业执照签发日期 营业执照签发日期 章程或协议生效条件 公司成立 合伙人签章 (无) 财产权性质 法人财产权 合伙人共同共有 投资者个人所有 财产管理使用 公司机关 全体合伙人 投资者 出资转让 股东过半数同意 一致同意 可继承 经营主体 股东不一定参加经营 合伙人共同经营 投资者及其委托人 事务决定权 股东会 全体合伙人或从约定 投资者个人 事务执行 公司机关、一般股东无权代表 合伙人权利同等 投资者或其委托人 利亏分担 投资比例 约定，未约定则均分 投资者个人 解散程序 注销并公告 注销 注销 解散后义务 无 5年内承担责任 5年内承担责任 按照财产的组织形式和所承担的法律责任不同，企业的法律形式有三种选择:独资企业、合伙企业和公司制企业。前两种属于自然人企业，出资者承担无限责任;后者属于法人企业，出资者承担有限责任。 有限责任公司,合伙企业,个体工商户. 公司法律形式 2003-05-26 18:54 在贝宁的各类企业将根据1998年1月1日生效的工商法、非洲事物协调组织条约(OHADA)的统一规定进行管理。此条约已将所有非洲国家的工商法进行了统一。 总的来说，在贝宁可以分为两种企业法律形式，即个人企业和公司。 I(个人企业 个人企业在A制下之策，一般成为企业，它带有以下特征: --企业已独立的方式进行业务活动，该企业是由一个人构成的。 --企业的资产和企业的家本人的家产不用区分。 个人企业的好处是创办人可使用自己的账户经营业务，不用构成资本金。 不便的是:企业家的个人财产要受到约束，所有损失或破产都要列入本身财产或家庭财产上(无限责任) II(公司 在贝宁，一个公司可以由一个自然人或法人组成或者由两个或多个自然人或法人组成。 由非洲事物协调组织条约(OHADA)划分的公司形式为7种: 2(1有限责任公司(SARL) 有限责任公司(SARL)可以由一个投资人构成(个人SARL)或由两个或几个合伙投资人构成。这些合伙人以公司注册资本中所占股份的多少来承担公司债务及享受权利。 公司注册资本应至少为一百万西非法郎，并可立即和全部用于清偿债务。公司资本应分成等额的公司股本金，其票面价值不应低于5000西非法郎。 有限责任公司由一个或几个自然人，合伙人或非合伙人进行管理。同时任命会计审计师对公司的管理进行监督。 当有限责任公司的注册资本超过一千万西非法郎或具备下面两个条件中任一个时，公司必须人任命会计审计师:--年营业额超过两亿五千万西非法郎时;--长期编制超过50人时。 2(2股份有限公司(SA) 股份有限公司是一个商业公司，其合伙人或股东的权利由所持流通证券股体现，他们只担负其股金竞争时造成的损失。 只要有一个自然人或法人即可成立股份有限公司或保持其长期存在。 最低注册资金为一千万西非法郎并且四分之一的资金能立即提现。分成等值股票，其票面之不应低于一万西非法郎。 每个股份有限公司的管理方式在公司章程中明确，可分为:--具有董事会的股份有限公司:或者由董事长-总经理领导或者由董事长和总经理领导。 --有执行董事的股份有限公司:由执行董事领导，在其职权范围内，行使董事职能和公司领导职能。此种情况的公司股东人数为三个或少于三个。 2(3集体所有制公司(SNC) 此种公司由少数几个(不少于2个)互相认识，彼此信赖的合伙人组成。其注册金分为等面值的公司股票。 --股东之一死亡或丧失能力时公司一般结束。 --所有股东单独和无限期的对公司的债务负责(象个人公司一样) 集体所有制公司(SNC)的管理可由或不由合伙人经理担任。 2(4简单两合公司(SCS) 公司内部并存一个或几个合伙人，对公司债务承担单独和无限期的责任，称作无限责任股东合伙人。一个或几个合伙人对其股金范围内的债务承担责任，称作有限责任股东合伙人或两合公司合伙人，其资本金被划分成公司股票。 简单两合公司(SCS)由无限责任股东合伙人进行管理，除公司章程另有规定，在无限责任股东合伙人之间不再任命一个或几个领导人。 2(5参股公司() 参股公司是公司内部合伙人商定其公司不进行商业登记和动产信贷登记并且其不具有法人资格的公司，该公司不具有公开性。其存在可以为任何形式。 象集体所有制公司(SNC)一样，其由少数(至少两个)互相认识、彼此信任的合伙人组成。--股东之一死亡或丧失能力时公司一般解散。--所有股东单独和无限期的对公司的债务负责(象个人公司一样) 2(6实存公司 当两个或几个自然人或法人 --以合伙人形式存在，但其不具有法律条文认可的公司形式时 --组成由法律条文认可的公司形式但没有履行法律程序时 即称作实存公司。 其以各种形式存在，并且在遇有法律问题时，可采用针对集体所有制公司的法律条文。 2(7经济利益集团(GIE) 经济利益集团(GIE)由两个或几个自然人或法人组成，并明确经营期限，所有的运行方式要利于或促进其成员的经济活动，改善或增加经营收入。 经济利益集团(GIE)的经营活动应符合其成员的经济活动，并不能具有与之经营活动相悖的其他特点。 该集团由一个自然人或法人管理(指定常务代表) Print 一页 返回目录页 下一页>> 二、中小企业的特点 1. 中小企业与大型企业相比具有很多特殊性 (1) 生产规模小 中小企业由于资本存量水平低，资信程度不高，筹措资金也相对困难，因此生产规模扩张缓慢，技术创新能力弱，在花色品种、质量、标准文化程度和技术含量等方面都难以与大型企业相比，生产规模相对较小。然而近几年来，技术方面的变化令人瞩目，一些高新技术中小企业办出了特色，技术含量大大提高。在美国硅谷和各地高新技术产业的中小企业，尽管生产规模不大，从业人员少，但其技术含量不低，有些还在纳斯达克或其他二板市场上市。 (2) 数量大，分布范围广 从统计资料可以看出，无论是发达国家还是发展中国家，中小企业在数量上都占绝对优势。1999年美国有中小企业3 200万家，占全国企业总数的99%以上。2000年中国有中小企业3 980万家，占全国企业总数的99%。如日本、美国在制造业方面中小企业分别占全国企业总数的99%和98%，发展中国家也差不多如此。中小企业经营范围广泛，几乎涉及社会经济和生活的各方面，在制造业、服务业、建筑业、农业、运输业、批发零售业等竞争性领域无所不在。 (3) 经营方式灵活多样 中小企业有投资少、见效快的特点，其经营范围宽和经营项目丰富，经营体制灵活。当经济波动时，有“船小好掉头”的优势，能跟上时代步伐，很快转向，适应市场的快速变化，比管理层次多、组织结构复杂的大型企业更具快速反映优势。 (4) 竞争力弱，寿命短，停业破产率较高 当然，中小企业“船小好掉头”是优势，但真正要在经营中取得有利地位，还需“船大好冲浪”的大型企业。美国每年有60万家中小企业注册，但其中30万家只能经营一年半，能维持经营10年的不到一成。 2. 我国中小企业的特点 中国中小企业是在中国工业化初始阶段和经济转轨时期崛起的，因此，带有这个特定条件下的明显特征。 (1) 数量大、比重大 根据推算，1994年底，在中国全部工业企业的100.71万户中，中小企业所占比重无与伦比，比以中小企业比重而著称的意大利的中小企业在工业企业总数中的比重(1991年)还高0.15个百分点。真可谓中小企业的海洋，这与中国农村工业刚启动的现实是相一致的。 (2) 产出规模小、技术装备率低 中国的中小企业特别是小企业，还不能像发达国家一样。在现代化过程中，实现小型企业的巨人化，由于技术装备率低，产出规模小，产品多为劳动密集型。1993年，全国独立核算的小型企业平均每个企业的资本金只有23万元，约为同期中型企业的1/11，为大型企业的1/80，所以，中小企业一般一次性投资量较小，进入的限制条件较少，使用的多为传统技术，产品的技术含量低，附加价值低，这和中国的整个水平较低是相称的。 (3) 投资主体多元化 中小企业既不像大中型企业那样，多为国家投资兴建，因而多为国有企业;也不像资本主义国家的那样，多为私人投资兴建，因而多为私有企业。而是既有国家投资兴建的企业，也有大量属于劳动人民集体所有的企业，还有相当一部分的个体(私营)企业。一般来说，大型企业多为国有企业，小型企业多为非国有企业。如1994年在独立核算工业企业的大型企业中，国有企业占77%，非国有企业占23%;中型企业中，国有企业占69%，非国有企业占31%;小型企业中，国有企业仅占14.5%，非国有企业占84.5%。乡镇企业除少数已发展成为大型企业外，绝大部分企业都是非国有的中小企业，其中集体的和个体的企业单位分别占18%和82%，从业人员分别占66.42%和33.58%，产值分别占79.02%和20.98%。 (4) 组织程度差 中国的企业:大企业是大而全，小企业是小而全，在生产领域专业化协作程度差，在销 售方面缺少固定的渠道。特别是政府对中小企业的管理方面，没有专门的法律，也缺少扶持政策同时缺少发达国家那样的社会服务体系。 (5) 生产经营市场调节 在生产经营的外部条件下，在经济时期，尽管提过大、中、小型企业并举的口号，但国家计划实际上是偏重于大型企业的投资建设和生产经营，忽视中小企业在经济发展中的作用，因而，中小企业得不到政府计划的保障。改革开放前，中小企业只能在计划经济的缝隙中生存，随着改革开放的进展和市场机制作用的扩大，中小企业才得到迅速发展。 (6) 主要面向国内市场 中国是一个人口众多的发展中大国，国内经济的发展面临三个方面的压力:? 就业压力，? 自身素质低下的压力，? 资金短缺的压力。由于中国人口多，经济相对不发达，劳动力过剩是长期存在的压力，为了增加就业，便要多办中小企业。同时，由于这些中小企业自身素质低，决定了它们的生产、服务?须要面向国内市场，尽管近年来出现了一批外向型中小企业，也因为自身素质不高，难以适应国际市场的激烈竞争而很不稳定，加之体制方面的原因，使得中国中小企业的生产服务方向主要是国内市场。又由于资金短缺，中小企业主要集中在劳动力密集型产业上，其技术进步缓慢，这也决定了中小企业的产品档次低、成本高，从而很难挤进国际市场，其生产服务的方向主要是国内市场。 (7) 中小企业主要集中在劳动密集型产业 由于中小企业是在就业压力和国内市场需求旺盛的条件下发展起来的，又由于中国的整体技术水平相对落后，所以中小企业的发展主要集中在劳动密集型产业上。 编辑本段什么是个体企业 个体企业是由业主个人出资兴办，由业主自己直接经营的企业。业主个人享有企业的全部经营所得，同时对企业的债务负有完全责任。个体企业一般规模较小，内部管理机构简单。在市场经济体制下，这种企业形式数量庞大，占到企业总数的大多数，而且是最早的企业形式，但由于规模较小，发展能力有限，在整个经济中不占有支配地位。个体企业通常存在于零售商业、“自由职业”、个体农业等领域，由零售商店、注册医师、注册律师、注册会计师、家庭农场等组成。 编辑本段个体企业的优点 (1)建立程序比较简单易行; (2)产权能够比较自由地转让; (3)经营者与所有者合二为一; (4)利润独享。 编辑本段个体企业的缺点 (1)多数个体企业本身财力有限，取得贷款的能力较差; (2)企业的生命力弱。 编辑本段个体企业与私营企业的区别 私营企业一个所有制概念。私营企业是指由自然人投资设立或由自然人控股，以雇佣劳动为基础的营利性经济组织。通俗说，就是私人出钱开办的企业。个体企业，一般称为个体工商户，它和私营企业的区别在于“规模”。 一般而言，雇工数量在一、二十人以内，工商注册不是“公司”，这就是个体了。 合伙企业 求助编辑百科名片 《中华人民共和国合伙企业法》书籍 合伙企业，是指自然人、法人和其他组织依照《中华人民共和国合伙企业法》在中国境内设立的,由两个或两个以上的合伙人订立合伙协议，为经营共同事业，共同出资、合伙经营、共享收益、共担分险的营利性组织.其包括普通合伙企业和有限合伙企业。 目录 合伙企业的定义 相关法条 合伙企业的特征 立合协议的内容 注意事项 有限责任合伙企业(特殊的普通合伙企业) 合伙企业成立程序 合伙企业的优、劣势分析 合伙企业的定义 相关法条 合伙企业的特征 立合协议的内容 注意事项 有限责任合伙企业(特殊的普通合伙企业) 合伙企业成立程序 合伙企业的优、劣势分析 , 合伙企业的税务处理 , 合伙企业的会计处理 , 注册公司与合伙的不同 展开 编辑本段合伙企业的定义 1、普通合伙企业由2人以上普通合伙人(没有上限规定)组成，合伙人对合伙企业债务承担无限连带责任。 2、有限合伙企业由2人以上50人以下的普通合伙人和有限合伙人组成，其中普通合伙人至少有1人，当有限合伙企业只剩下普通合伙人时，应当转为普通合伙企业，如果只剩下有限合伙人时，应当解散。组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。 编辑本段相关法条 《中华人民共和国合伙企业法》 第二条 本法所称合伙企业，是指自然人、法人和其他组织依照本法在中国境内设立的普通合伙企业和有限合伙企业。 普通合伙企业由普通合伙人组成，合伙人对合伙企业债务承担无限连带责任。本法对普通合伙人承担责任的形式有特别规定的，从其规定。 有限合伙企业由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。 编辑本段合伙企业的特征 合伙企业的特征有五 (1)生命有限。合伙企业比较容易设立和解散。合伙人签订了合伙协议，就宣告合伙企业的成立。新合伙人的加入，旧合伙人的退伙、死亡、自愿清算、破产清算等均可造成原合伙企业的解散以及新合伙企业的成立。 (2)责任无限。合伙组织作为一个整体对债权人承担无限责任。按照合伙人对合伙企业的责任，合伙企业可分为普通合伙和有限合伙。普通合伙的合伙人均为普通合伙人，对合伙企业的债务承担无限连带责任。例如，甲、乙、丙三人成立的合伙企业破产时，当甲、乙已无个人资产抵偿企业所欠债务时，虽然丙已依约还清应分摊的债务，但仍有义务用其个人财产为甲、乙两人付清所欠的应分摊的合伙债务，当然此时丙对甲、乙拥有财产追索权。有限责任合伙企业由一个或几个普通合伙人和一个或几个责任有限的合伙人组成，即合伙人中至少有一个人要对企业的经营活动负无限责任，而其他合伙人只能其出资额为限对债务承担偿债责任，因而这类合伙人一般不直接参与企业经营管理活动。 (3)相互代理。合伙企业的经营活动，由合伙人共同决定，合伙人有执行和监督的权利。合伙人可以推举负责人。合伙负责人和其他人员的经营活动，由全体合伙人承担民事责任。换言之，每个合伙人代表合伙企业所发生的经济行为对所有合伙人均有约束力。因此，合伙人之间较易发生纠纷。 (4)财产共有。合伙人投入的财产，由合伙人统一管理和使用，不经其他合伙人同意，任何一位合伙人不得将合伙财产移为他用。只提供劳务，不提供资本的合伙人仅有仅分享一部分利润，而无权分享合伙财产。 (5)利益共享。合伙企业在生产经营活动中所取得、积累的财产，归合伙人共有。如有亏损则亦由合伙人共同承担。损益分配的比例，应在合伙协议中明确规定;未经规定的可按合伙人出资比例分摊，或平均分摊。以劳务抵作资本的合伙人，除另有规定者外，一般不分摊损失。 编辑本段立合协议的内容 为了避免经济纠纷，在合伙企业成立时，合伙人应首先订立合伙协议(又叫合伙契约，或叫合伙章程)其性质与公司章程相同，对所有合伙人均有法律效力，一般包括以下内容: (1)合伙企业名称(或字号)和所在地及地址; (2)合伙人姓名及其家庭地址; (3)合伙企业的经营以及设定的存续期限; (4)合伙企业的设立日期; (5)合伙人的权利和义务; (6)合伙人的投资形式及其计价方法; (7)合伙的退伙和入伙的规定; (8)损益分配的原则和比率; (9)付给合伙人贷款的利息; (10)付给合伙人的工资; (11)每个合伙人可以抽回的资本; (12)合伙人死亡的处理以及继承人权益的确定; (13)合伙企业结账日和利润分配日; (14)合伙企业终止以及合伙财产的分配方法; (15)其他需经全体合伙人同意的事项。 编辑本段注意事项 有限合伙企业由普通合伙人和有限合伙人组成，普通合伙人对合伙企业债务承担无限连带责任，有限合伙人以其认缴的出资额为限对合伙企业债务承担责任。 合伙企业具有以下基本特征: 1、合伙企业由各合伙人组成( 2、合伙企业以合伙协议作为其法律基础( 3、合伙企业的内部关系属于合伙关系( 4、普通合伙人对企业债务承担无限连带责任 合伙企业解散时，合伙企业财产的清偿顺序 1、合伙企业所欠招用的职工工资和劳动保险费用 2、合伙企业所欠税款 3、合伙企业的债务 4、返还合伙人的出资 合伙企业财产按上述顺序清偿后仍有剩余的，则按协议中约定比例向股东分配利润，如协议中没有约定的，则平均分配股东利润。 编辑本段有限责任合伙企业(特殊的普通合伙企业) 在2006年8月27日第十届全国人民代表大会常务委员会第二十三次会议修订的最新《中华人民共和国合伙企业法》中，特别新增了“有限责任合伙”，这是根据现实需要作出的法条更新。 所谓有限责任合伙，在合伙企业法里称为特殊的普通合伙企业。这是上个世纪90年代以后，国际上出现的一种新的责任形式。它主要适用于专业服务机构，比较典型的就是注册会计师事务所、律师事务所等。 有限责任合伙解决的一个主要问题，就是在这些专业人员执业当中，如果某个或者几个合伙人，因为故意或重大过失给合伙企业造成债务时，这些责任人要承担无限连带责任，而其他没有责任的合伙人，仅以在合伙企业中的出资为限来承担责任。这样有助于这些采取合伙制的专业服务机构不断地扩大规模。这也是我国加入世贸组织后，为适应国际经济形式，从专业服务机构的发展需要上考虑，而采取的一个重要举 [1]措。 法条原文 第六节 特殊的普通合伙企业 第五十五条 以专业知识和专门技能为客户提供有偿服务的专业服务机构，可以 设立为特殊的普通合伙企业。 特殊的普通合伙企业是指合伙人依照本法第五十七条的规定承担责任的普通合伙企业。 特殊的普通合伙企业适用本节规定;本节未作规定的，适用本章第一节至第五节的规定。 第五十六条 特殊的普通合伙企业名称中应当标明“特殊普通合伙”字样。 第五十七条 一个合伙人或者数个合伙人在执业活动中因故意或者重大过失造成合伙企业债务的，应当承担无限责任或者无限连带责任，其他合伙人以其在合伙企业中的财产份额为限承担责任。 合伙人在执业活动中非因故意或者重大过失造成的合伙企业债务以及合伙企业的其他债务，由全体合伙人承担无限连带责任。 第五十八条 合伙人执业活动中因故意或者重大过失造成的合伙企业债务，以合伙企业财产对外承担责任后，该合伙人应当按照合伙协议的约定对给合伙企业造成的损失承担赔偿责任。 第五十九条 特殊的普通合伙企业应当建立执业风险基金、办理职业保险。 执业风险基金用于偿付合伙人执业活动造成的债务。执业风险基金应当单独立户管理。具体管理办法由国务院规定。(本节完) 与其他合伙形式的比较 1、有限责任合伙不是普通合伙与有限合伙之外的一种独立的合伙形式(至少在目前的法律中不是的)，而是普通合伙中的一种特殊形式，这个从其专业名称上也能看出来; 2、有限责任合伙与有限合伙听起来好像很相似，而且在债务承当上面好像也有相同之处，但是，既然他们都不是一个合伙类别的(合伙就普通合伙与有限合伙两个类别)，在法理上肯定有本质区别的，一定要注意这中间的微妙差别。 现仅就债务承当一项作一详细解释。有限责任合伙的债务承当比有限合伙更加灵活、合理。具体来讲，有限合伙是有限合伙人承当有限责任，无限合伙人承当无限连带责任，这样一来，债务承当很固定，但不能很好的体现谁致错谁承当的责任理念，并且不区别是否是故意带来的债务;而在有限责任合伙中，是谁致错(强调故意致错)谁承当无限责任(如果是多人致错，就是无限连带责任)，其他合伙人只用承当有限责任，如果是非故意带来的债务，是由全体合伙人承当无限连带责任的; 3、由于有限责任合伙债务承当的灵活性，也带来一个严重问题，如果一个合伙人故意致错给企业带来债务，现在法律规定是他一个人承当而非整个企业或者多人，这样的话对债权人的保护就不力，因此，法条中又指出，有限责任合伙要建立执业风险基金、办理职业保险，就是为的在那一个合伙人不能偿债时，能够对债权人有所保护。 编辑本段合伙企业成立程序 为了避免经济纠纷，在合伙企业成立时，合伙人应首先订立合伙协议(又叫合伙契约，或叫合伙章程)其性质与公司章程相同，对所有合伙人均有法律效力，一般包括以下内容: 1、合伙企业的名称(或字号)和所在地及地址; 2、合伙人姓名及其家庭地址; 3、合伙企业的经营以及设定的存续期限; 4、合伙企业的设立日期; 5、合伙人的权利和义务; 6、合伙人的投资形式及其计价方法; 7、合伙的退伙和入伙的规定; 8、损益分配的原则和比率; 9、付给合伙人贷款的利息; 10、付给合伙人的工资; 11、每个合伙人可以抽回的资本; 12、合伙人死亡的处理以及继承人权益的确定; 13、合伙企业结账日和利润分配日; 14、合伙企业终止以及合伙财产的分配方法; 15、其他需经全体合伙人同意的事项。 编辑本段合伙企业的优、劣势分析 1、优势: ?与个人独资企业相比较，合伙企业可以从众多的合伙人处筹集资本，合伙人共同偿还债务，减少了银行贷款的风险，使企业的筹资能力有所提高; ?与个人独资企业相比较，合伙企业能够让更多投资者发挥优势互补的作用，比如技术、知识产权、土地和资本的合作，并且投资者更多，事关自己切身利益，大家共同出力谋划，集思广益，提升企业综合竞争力; ?与一般公司相比较，由于合伙企业中至少有一个负无限责任，使债权人的利益受到更大保护，理论上来讲，在这种无限责任的压力下，更能提升企业信誉; ?与一般公司相比较，理论上来讲，合伙企业盈利更多，因为合伙企业交的是个税而不是企业所得税，这也是其高风险成本的收益 ; 2、劣势: ?由于合伙企业的无限连带责任，对合伙人不是十分了解的人一般不敢入伙;就算以有限责任人的身份入伙，由于有限责任人不能参与事务管理，这就产生有限责任人对无限责任人的担心，怕他不全心全意的干，而无限责任人在分红时，觉得所有经营都是自己在做，有限责任人就凭一点资本投入就坐收盈利，又会感到委屈。因此，合伙企业是很难做大做强的; ?虽说连带责任在理论上来讲有利于保护债权人，但在现实生活中操作起来往往不然。如果一个合伙人有能力还清整个企业的债务，而其他合伙人连还清自己那份的能力都没有时，按连带责任来讲，这个有能力的合伙人应该还清企业所欠所有债务。但是，他如果这样做了，再去找其他合伙人要回自己垫付的债款就麻烦了，因此，他不会这样独立承当所有债款的，还有可能连自己的那一份都等大家一起还。 编辑本段合伙企业的税务处理 根据国务院的规定，从2000年1月1日起，个人独资企业和合伙企业不再缴纳企业所得税，只对投资者个人取得的生产经营所得征收个人所得税。凡实行查账征税办法的，其税率比照“个体工商户的生产经营所得”应税项目，适用5%-35%的五级超额累进税率，计算征收个人所得税;实行核定应税所得率征收方式的，先按照应税所得率计算其应纳税所得额，再按其应纳税所得额的大小，适用5%-35%的五级超额累进税率计算征收个人所得税。投资者兴办两个或两个以上企业的(包括参与兴办)，年度终了时，应汇总从所有企业取得的应纳税所得额，据此确定适用税率并计算缴纳个人所得税。其税收优惠为残疾人员投资兴办或参与投资兴办个人独资企业和合伙企业的，残疾人员取得的生产经营所得，符合各省、自治区、直辖市人民政府规定的减征个人所得税条件的，经本人、主管税务机关审核批准，可按各省、自治区、直辖市人民政府规定减征的范围和幅度，减征个人所得税。其申报缴纳期限，投资者应纳的个人所得税税款，按年计算，分月或者分季预缴，由投资者在每月或者每季度终了后7日内预缴，年度终了后3个月内汇算清缴，多退少补。 编辑本段合伙企业的会计处理 1、企业创立时假设甲、乙二人准备合办一个工艺品店，合伙契约中规定各人的出资份额等于合伙人各自出资的净资产金额，合伙人投入时会计分录: 借:银行存款 存货 固定资产 无形资产 贷:资本——甲 ——乙 2、经营生产过程中购进资产、发生成本费用和产生收入: (1)借:固定资产 贷:现金 (2)借:低值易耗品 贷:现金 (3)借:材料 贷:现金 应付账款 (4)借:制造费用 管理费用 贷:现金 (5)借:生产成本——A产品 ——B产品 贷:材料 (6)借:现金 应收账款 贷:销售收入 3、损益分配 合伙企业损益分配主要有三种:按资本额比例分配损益，按工资报酬先分配，余额按约定比例分配;按工资报酬和资本报酬分配，余额再按约定比例分配。 (1)结转销售收入: 借:销售收入 贷:本年利润 (2)结转成本费用 借:本年利润 贷:销售成本 管理费用 营业费用 财务费用 所得税 (3)借:所得税 贷:应交所得税 (4)借:本年利润 贷:合伙人资本——甲 ——乙 4、原合伙人退伙与新合伙人入伙合伙企业会计主体的变化，表现为合伙人的变动。主要有两种方式:一是原合伙人的退出。二是新合伙人的加入。对退伙、入伙的事项应作出必要的记录。合伙人的退出，一般是指三人以上的合伙人而言;而两人合伙，有一人退出，则属于合伙企业的解体。合伙人退出合伙企业，一般采用两种方式:一是“对外售让其股权”，二是将股权让于其他合伙人。 借:合伙人资本——甲 贷:合伙人资本——乙 股权售让的价格以及价款的收付方式等，完全是退伙人的私事;但是无论售价多少，对合伙企业资本总额不能有所影响。因此账上只要求作股权变动的分录。如果甲合伙人将股权售让给乙合伙人，账本上也仅作股权变动的会计分录。 借:合伙人资本——甲 贷:合伙人资本——乙 若甲合伙人将股权70%售让给乙合伙人，将30%股权售让给丙合伙人，则会计分录如下: 借:资本——甲 贷:资本——乙 ——丙 无论原合伙人的退伙，还是新合伙人的加入，必须得到原合伙人的赞同。 编辑本段注册公司与合伙的不同 注册公司与合伙的不同，大致有以下几点: 1、注册公司为法人，有永久延续性。而合伙则不是法人，随合伙人丧亡而解散。 2、注册公司与其成员属不同法律主体，两者权利义务不同。合伙企业与和各合伙人唇齿相依，资产和义务互通。 3、作为法人，注册公司有独立的财产，能独立承担责任;合伙不具有独立的财产，合伙的财产由合伙人共同所有。无限合伙的合伙人互负无限连带责任，有限合伙中的无限合伙人对合伙债务负无限责任。 4、注册公司的行动准则是公司的章程大纲和章程细则，凡接受该大纲和细则的人，可通过持有股份而加入公司，成为公司的成员。但除董事、经理外，公司的成员并无经营权。各合伙人之间是通过合伙合约联接起来的，没有各合伙人的同意，第三人不能加入合伙。各合伙人(除有限合伙中的有限合伙人外)都能代表合伙和其它合伙人经营业务。 5、注册公司成员的变动一般不会影响公司的存续，但无限合伙的成员或有限合伙中的无限合伙人的存亡、变动会导致合伙的解体。 6、注册公司的股东并无保守商业秘密和负竞业禁止的义务，也无绝对信义责任。而合伙人之间则应相互忠诚不欺; 7、注册公司所负责任的债务，只可向该公司追讨，其权利也只可由公司出面执行。合伙企业的各合伙人，可由合伙的债务被债主直接追讨。 8、注册公司的成员或股东，不视为公司的代理人，不可使公司因其行为受束缚。合伙人可随时以合伙企业的名义与外人订约，向外借债。 9、注册公司的商誉属该公司，公司成员不得侵占，也不能擅用。合伙企业的商誉属合伙人共有。合伙人在拆伙后，可各自用原合伙企业名称。 10(注册公司包括一些并非以营利为目的的公司，而合伙则必须以营利为目的。不以营利为目的的数人之间可以形成另外一种非法人团体的联合，但不能组成合伙。 11(注册公司的组织形式，由《公司条例》详为规定，合伙的组织形式则相对灵 [2]活，只要不违反法律，可由合伙人以协议决定。 编辑本段一、股份制企业简介 股份制企业的特征主要是: ?发行股票，作为股东入股的凭证，一方面借以取得股息，另一方面参与企业的经营管理; ?建立企业内部组织结构，股东代表大会是股份制企业的最高权力机构，董事会是最高权力机构的常设机构，总经理主持日常的生产经营活动; ?具有风险承担责任，股份制企业的所有权收益分散化，经营风险也随之由众多的股东共同分担;?具有较强的动力机制，众多的股东都从利益上去关心企业资产的运行状况，从而使企业的重大决策趋于优化，使企业发展能够建立在利益机制的基础上。 股份有限公司的全部注册资本由等额股份构成并通过发行股票(或股权证)筹集资本,公司以其全部资产对公司债务承担有限责任的企业法人。其主要特征是:公司的资本总额平分为金额相等的股份;股东以其所认购股份对公司承担有限责任，公司以其全部资产对公司债务承担责任;每一股有一表决权，股东以其持有的股份，享受权利，承担义务。 股份有限公司从本质上讲只是一种特殊的有限责任公司而已。由于法律规定，有限责任公司的股东只能在50人以下，这就限制了公司筹集资金的能力。而股份有限公司则克服了这种弊端，将整个公司的注册资本分解为小面值的股票(一般是人民币一元，当然也有例外:2000年，李嘉诚曾经购买过一个不知名公司发行的一股股票，总价是1500万港币，从而将持有的该公司的股票总数提到到5股)，可以吸引数目众多的投资者，特别是小型投资者。 由于股份有限公司的特点，使得它在组织管理上有很多不同于有限责任公司的地方。 1、注册资本:同样指登记的实收资本，最低限额为人民币五百万元; 2、权力机构:股东大会，由全体股东组成。 股东的每一股份有一表决权。值得注意的一点是公司法规定，股东大会作出决议，必须经“出席会议”的股东所持表决权的半数或者,,,以上通过——在中国这种情况下，大量以投机为目的的股民根本不关心企业具体经营情况，更不要说自己出钱去参加股东大会，这样就为大股东操纵表决创造了条件;另一点区别是，股份有限公司的股东可以自由转让股份，不需要经过其他人同意; 3、董事会和经理:这里和有限责任公司基本相同;董事长是公司的法人代表，经理负责公司的经营管理工作;同时，董事应当对董事会的决议承担责任。董事会的决议违反法律、行政法规或者公司章程，致使公司遭受严重损失的，参与决议的董事对公司负赔偿责任。 对于上市企业而言，还需要聘请独立的外部董事。 编辑本段二、股份有限责任公司简介 limited company 全部资本分成等额股份，股东仅以其认购的股份金额为限，而不以其私人的全部 财产负责的公司。 设立方式主要有:?发起设立。即所有股份均由发起人认购，不得向社会公开招募。?招募设立。即发起人只认购股份的一部分，其余部分向社会公开招募。在不同的国家 ，股份有限公司的设立规定有所不同。有的国家规定，只有在全部股份均被认足时，公司才得以成立。有的国家规定，股份有限公司实行法定资本制的，以认足全部股份为成立的条件;股份有限公司实行授权资本制的，可以不认足全部股份。 编辑本段三、组织机构 主要包括:?股东大会。即全体股东所组成的机构。它是公司的最高权力机构和议事机构。公司的一切重大事项均由股东大会做出决议。股东大会的职权主要有:听取和审核董事会、监事会以及审计员的报告;负责任免董事、监察人或审计员以及清算人;确定公司盈余的分配和股息红利;缔结变更或解除关于转让或出租公司营业或财产以及受让他人营业或财产的契约;做出增减资本、变更公司章程 、解散或合并公司的决策。?董事会。即由两个以上的董事组成的集体机构。它是公司对内执行业务、对外代表公司的常设理事机构，向股东大会负责。董事会的职权主要有:代表公司对各种业务事项做出意见表示或决策，以及组织实施和执行这些决策;除股东大会决议的事项外，公司日常业务活动中的具体事项，均由董事会决定。?监事会。即对董事会执行的业务活动实行监督的机构。它是公司的常设机构，由股东大会从股东中选任，不得由董事或经理兼任。监事会的职权主要有:列席董事会会议，监督董事会的活动，定期和随时听取董事会的报告，阻止董事会违反法律和章程的行为;随时调查公司业务和财务情况，查阅帐簿和其他文件;审核公司的结算表册和清算时的清算表册;召集股东大会;代表公司与董事交涉或对董事起诉。 编辑本段四、筹集资金的方式 主要有: ?发行股票 股票是公司发给股东的入股凭证，是股东拥有公司财产所有权的法律证书 ，也是股东据以取得股息和红利的一种有价证券。股票可以依法进行买卖，价格随行就市。股票的种类有:记名股票和无记名股票、普通股票和优先股票、有票面值股票和无票面值股票、单一股票和复数股票等。 ?发行公司债券 债券是公司为筹集资金，按照法定手续发行，承担在指定时间内支付一定利息和偿还本金义务的有价证券。债券可分为记名债券和无记名债券两种。记名债券在转让 时，除要交付债券外 ，还要在债券上背书;无记名债券在转让时立即生效。公司债券持有者是公司的债权人，无权参与公司事务和业务的决策，只是根据债券金额享有向公司请求支付固定利息的权利。公司债券清偿期届满时，公司负有向债券持有者清偿债券本金的义务，公司解散时，债券持有者有权优先从公司财产中受偿。 编辑本段五、股份有限公司特征 股份有限公司有以下特征: (1)股份有限公司是独立的经济法人; (2)股份有限公司的股东人数不得少于法律规定的数目，如法国规定，股东人数最少为7人; (3)股份有限公司的股东对公司债务负有限责任，其限度是股东应交付的股金额; (4)股份有限公司的全部资本划分为等额的股份，通过向社会公开发行的办法筹集资金，任何人在缴纳了股款之后，都可以成为公司股东，没有资格限制; (5)公司股份可以自由转让，但不能退股; (6)公司账目须向社会公开，以便于投资人了解公司情况，进行选择; (7)公司设立和解散有严格的法律程序，手续复杂。 由此可以看出，股份有限公司是典型的"资合公司"。一个人能否成为公司股东决定于他是否缴纳了股款，购买了股票，而不取决于他与其他股东的人身关系，因此，股份有限公司能够迅速、广泛、大量地集中资金。同时，我们还可以看到，虽然无限责任公司、有限责任公司、两合公司的资本也都划分为股份，但是这些公司并不公开发行股票，股份也不能自由转让，证券市场上发行和流通的股票都是由股份有限公司发行的，因此，狭义地讲，股份公司指的就是股份有限公司。 编辑本段六、股份有限公司的作用 1，对国家推动经济的发展效果。促进资金的横向融通和经济的横向联系，提高资源配置的总体效益。 2，对股份制企业建立和完善自我约束，自我发展的经营管理机制。 3，对股票投资者开拓投资渠道，扩大投资的选择范围，适应了投资者多样性的投资动机，交易动机和利益的需求，一般来说能为投资者提供获得较高收益的可能性。 编辑本段七、与有限责任公司的相同点与不同点 (一)相同点 (1)股东都对公司承担有限责任。无论在有限责任公司中，还是在股份有限公司中，股东都对公司承担有限责任，“有限责任”的范围，都是以股东公司的投资额为限。 (2)股东的财产与公司的财产是分离的，股东将财产投资公司后，该财产即构成公司的财产，股东不再直接控制和支配这部分财产。同时，公司的财产与股东没有投资到公司的其他财产是没有关系的，即使公司出现资不抵债的情况，股东也只以其对公司的投资额承担责任，不再承担其他的责任。 (3)有限责任公司和股份有限公司对外都是以公司的全部资产承担责任。也就是说，公司对外也是只承担有限的责任，“有限责任”的范围，就是公司的全部资产，除此之外，公司不再承担其他的财产责任。 (二)不同点 (1)两种公司在成立条件和募集资金方面有所不同。有限责任公司的成立条件比较宽松一点，股份有限公司的成立条件比较严格;有限责任公司只能由发起人集资，不能向社会公开募集资金，股份有限公司可以向社会公开募集资金;有限责任公司的股东人数，有最高和最低的要求，股份有限公司的股东人数，只有最低要求，没有最高要求。 (2)两种公司的股份转让难易程度不同。在有限责任公司中，股东转让自己的出资有严格的要求，受到的限制较多，比较困难;在股份有限公司中，股东转让自己的股份比较自由，不象有限责任公司那样困难。 (3)两种公司的股权证明形式不同。在有限责任公司中，股东的股权证明是出资证明书，出资证明书不能转让、流通;在股份有限公司中，股东的股权证明是股票，即股东所持有的股份是以股票的形式来体现，股票是公司签发的证明股东所持股份的凭证，股票可以转让、流通。 (4)两种公司的股东会、董事会权限大小和两权分离程度不同。在有限责任公司中，由于股东人数有上限，人数相对来计比较少，召开股东会等也比较方便，因此股东会的权限较大，董事经常是由股东自己兼任的，在所有权和经营权的分离上，程度较低;在股份有限公司中，由于股东人数没有上限，人数较多且分散，召开股东会比较困难，股东会的议事程序也比较复杂，所以股东会的权限有所限制，董事会的权限较大，在所有权和经营权的分离上，程度也比较高。 (5)两种公司的财务状况的公开程度不同。在有限责任公司中，由于公司的人数有限，财务会计报表可以不经过注册会计师的审计，也可以不公告，只要按照规定期限送交各股东就行了;在股份有限公司中，由于股东人数众多很难分类，所以会计报表必须要经过注册会计师的审计并出具报告，还要存档以便股东查阅，其中以募集设立方式成立的股份有限公司，还必须要公告其财务会计报告。 编辑本段八、股份制企业的基本原则及其客观必然性 在现代社会，股份制企业普遍实行“按股融资、按股分权、按股收益”的基本原则。然而，这到底有何科学道理呢,有何科学根据,“按股融资”和“按股收益”很容易被人理解，但为何要实行“按股分权”呢,这是一个很深奥的理论问题，为此，必须进行价 值理论上的科学分析。而且，对于这个问题的研究解决，有利于对于其它更为复杂的社会现象与社会问题的研究解决，并为其提供了科学研究的范本。 股份制企业的基本原则是“按股融资、按股分权、按股收益”，其客观必然性主要体现在: 1、“按股融资”是社会分工的客观趋势。随着社会生产力的不断发展和社会分工的不断深化，社会各界人士分别具有不同的资金优势、资源优势、知识优势和社会关系优势，“按股融资”就是指不同的人把自己的资金优势、资源优势、知识优势和社会关系优势折算成一定数量的资金，并由此确定各自的股份比例，以组成一个利益共同体。 2、“按股收益”是合作公平的基本要求。在一个股份制企业中，不同形式、不同股份来源的价值，对于企业的价值增长具有相同的贡献率，即相等的价值投入产生相等的价值收益。只有这样，企业内部各位股东才能在公平的基础之上进行有效的合作。 3、“按股分权”是利益平衡的必然结果。权力本身不能产生直接的价值收益，但权力的使用可以使当权者产生间接的价值收益。权力的本质就是支配价值资源，权力使用的实际结果是把企业的价值资源投入不同的生产领域和消费领域，就会对不同的人产生不同的利益。在一般情况下，权力的使用将会有利于维护当权者的利益，从而使集体的利益向当权者的利益方向倾斜。因此“按股分权”是“按股收益”的扩展与延续，也是为了更稳定、更持久地维护股东之间的利益平衡与合作公平。 编辑本段九、股东权力的本质 股东为什么要求掌握企业运行的权力,最根本的目的在于为自己谋求更多的利益。那么，股东掌握权力如何为自己谋求利益的呢, 权力的种类有许多，从不同的观察角度，可以对权力进行不同的分类:从社会领域的角度来看，可分为经济权力、政治权力(含军事权力)和文化权力(含宗教权力);从国家政治的角度来看，可分为立法权力、行政权力和司法权力;从经济运行的角度来看，可分为生产权力、(流通)销售权力和消费权力;从机体活动的角度来看，可分为思维活动权力、行为活动权力和生理活动权力;从行为活动的角度来看，可分为行为目标选择权力、行为决策权力、行为结果评价权力;从执行流程的角度来看，可分为目标方案决策权、行为执行权、监督评价权;从主体存在的角度来看，可分为人生生存权、人身自由权与人生发展权;从社会控制的角度来看，可分为人生自由控制权、生活资料消费控制权、生产资料所有控制权、价值观控制权;从组织结构的角度来看，可分为人事任免权、工作安排权、责权利分配权;从经济运行的角度来看，可分为所有权、经营权、分配权;等等。 统一价值论认为，人为了更好地生存与发展，必须有效地建立各种社会关系，并充分地利用各种价值资源，这就需要人对自己或他人的价值资源进行有效地影响和制约，这就是权力的根本目的，即权力的价值本质就是主体影响和制约自己或其他主体支配价值资源的能力。 编辑本段十、权力的精确定义 “统一价值论”实现了各种不同形式(生活资料使用价值、生产资料使用价值或劳动价值)价值量之间的统一度量，且其度量单位就是能量单位(焦耳)。主体无论是对那一种形式的价值资源进行影响和制约，都可以采用以能量为统一度量单位的价值量来描述其影响和制约的程度。根据权力的价值本质，对权量和权力进行如下精确定义: 权量(或制约权量):设集体的价值量为Q，主体对于集体的制约权数(或影响权数)为Si，则把Si×Q定义为主体对于该集体的权量(或制约权量)，即 Qp= Si×Q (1) 权力(或制约权力):设集体在单位时间所释放的价值量为U，主体对于该集体的制约权数(或影响权数)为Si，则把Kp×U定义为主体对于该集体的权力(或制约权力)，即 Up= Si×U (2) 其中，Up= Qp /T，U = Q /T，T为时间。 如果该集体的价值量完全由主体来控制，则主体的决策权数或影响权数为1，这个集体处于绝对的、完全的集权状态。如果没有其它制约因素，那么，这个人完全按照自己的价值观，代表自己的利益进行决策和执行决策，那么他的所有决策和行为，都将在最大限度上维护自己的利益。 编辑本段十一、权力行使的客观要求 权力是集体赋予一个人(或少数人)用以能动地支配集体价值资源(包括人、才、物)的能力。显然，一般情况下，集体赋予一个人支配价值资源的权力，主要是因为集体信任或依赖这个人，其客观目的在于要这个人能够有效地按照集体的意志，根据集体的利益要求来支配集体所拥有的价值资源，从而为集体的生存和发展服务，而不是为了使这个人享受某种特权。然而，集体的意志、集体的利益要求通过什么方式来体现呢, 集体的利益有许多种具体形式，但根本的利益在于:集体的决策者及决策执行者必须根据“最大价值率法则”，把集体中有限的价值资源投入到具有最大价值率的社会领域，即在有限价值资源的基础上实现价值量的最大增长速度。价值观是一种特殊的观念，它是以事物的价值特性为主观反映的对象，目的在于指导人行为和思维，使之按照自己的客观需要而对不同的事物采取不同的选择倾向、原则立场和行为取向，以充分利用有限的价值资源，并使其达到最大的价值增长率。反过来，一个人所拥有的价值资源是有限的，为了最大限度地发展自己的本质力量，为了对事物采取正确的选择倾向、原则立场和行为取向，就必须首先树立正确的价值观，并大胆地坚持和有效地运用这种价值观。总之，主体的意志与愿望必须通过正确的价值观才能真正地体现出来，主体的利益要求必须通过这种正确的价值观的有效运用才能得以维护和满足。 由此可见，集体的意志、集体的利益要求通过集体的价值观来体现。也就是说， 为了有效地体现集体的意志，充分地满足集体的利益要求，集体的决策者、执行者必须在“集体价值观”的指导下和监督下根据“最大价值率法则”来行使权力，从而对不同的事物采取不同的选择倾向、原则立场和行为取向，并按照“集体价值观”来评判决策者、执行者的权力使用的最终效果，这就是集体对于权力行使的客观要求。从另一个角度来说，掌握权力的决策者、执行者不能按照个人价值观的要求来行使权力，而必须按照集体价值观的要求来行使权力。 编辑本段十二、价值观的本质与客观目的 观念是人类主体(个人、集体或社会)对客观事物的主观反映或主观意识，价值观是一种特殊的观念，它是以事物的价值特性为主观反映的对象，人类主体通过价值观来认识世界各种事物之间的价值联系与价值作用，并掌握各种事物价值特性的运动与变化的客观规律，客观目的在于指导人类主体的实践活动，使之按照自己的客观需要而对不同的事物采取不同的选择倾向、原则立场和行为取向，以达到最大的价值效应。一个人所拥有的价值资源是有限的，为了最大限度地发展自己的本质力量，任何人都必须对所拥有的价值资源进行合理配置，这就需要以“价值观”的形式来对各种事物的价值特性进行认识和分析，从而引导和控制人把有限的价值资源投入到合理的领域，最大限度地减少价值资源的浪费，提高价值资源的利用率，使价值资源实现最大的增长率。 总之，价值观的本质就是人对事物的价值特性的主观反映，其客观目的在于识别和分析事物的价值特性，以引导和控制人对有限的价值资源进行合理分配，以实现其最大的价值增长率。 编辑本段十三、价值观的数学描述 事物的价值特性包括多方面的内容，主要有使用价值特性、劳动价值特性、价值层次性、价值多样性、价值稳定性、价值率特性等，对于人类主体来说，价值率特性是任何事物最基本的、最重要的价值特性。 价值率:是指人与事物发生价值作用时，在单位时间T内该事物产出的价值量QO与投入的价值量Qk之比，来P来表示，即。 P,QO,(Qk×T) (3) 根据统一价值论所提出的“最大价值率法则”和“选择倾向性法则”， 事物的价值率越高，人就会越多地向该事物追加投入价值资源，从而越多地扩大其存在规模;相反，事物的价值率越低，人就会越多地把向该事物所投入的价值资源抽调出来，从而越多地缩小其存在规模。也就是说，事物的价值率越高，人对它的肯定态度就会越坚决，对它的支持力度就越大，就会越多地向该事物追加投入价值资源，从而加速了它的发展;相反，事物的价值率越低，人对它的否定态度就会越强烈，对它的反对力度就越大，从而加速了它的灭亡。有些事物虽然具有很多的使用价值量，但人如果要得到它或生产它必须付出巨大的劳动价值量，其价值率可能很低，则人决不会向它追加 投入价值资源;相反，有些事物虽然具有很少的价值量，但人如果要得到它或生产它只需付出极少的价值量，其价值率可能很高，则人照样会向它追加投入价值资源。 事物的价值率作为一种客观存在，必然会反映到人的头脑中，从而形成“主观价值率”，即 主观价值率:事物的客观价值率P在人的头脑中的主观反映，用ω来表示。 由于价值率是事物最基本、最重要的价值特性，那么，主观价值率必然是价值观中最基本、最重要的内容，决定和制约着价值观中的其它内容，它是价值观中的基本构成要素。有些人之所以重视某一事物，就是因为他相对于别人对该事物具有较高的主观价值率;有些人之所以只顾眼前利益而不顾长远利益，就是因为他们对于反映长远利益关系的事物的主观价值率较低，对于反映眼前利益关系的事物的主观价值率较高;有些人之所以能够为了理想和事业可以奉献出自己的生命，就是因为他们对于理念和事业的主观价值率要大于其人生的主观价值率;等等。总之，人们的价值观情况(即对于所有事物的“选择倾向、原则立场和行为取向”情况)，均可采用主观价值率的形式来描述。也就是说，人脑对于事物价值率主观反映值(即主观价值率)是价值观的基本构成要素。事物的价值率是一个客观值，它反映到主体的意识之中就形成了主观价值率，主观价值率是价值观的基本构成要素，主体对于所有事物的主观价值率所组成的向量或向量矩阵就是该主体的价值观。正确的价值观就是主体对于事物的主观价值率与该事物的客观价值率完全一致，此时P?ω。 世界上的事物是复杂多样的，人对于所有事物价值率都会有自觉不自觉地产生一个观念，即形成一个主观价值率，用以指导自己的生理、行为和思维活动。这样，由许多的主观价值率就构成一个复杂的、有机的价值观念体系。由此给出价值观的数学表达式。 价值观矢量:主体对于所有事物价值率的主观反映值(即主观价值率)所组成的数学矢量，称为该主体的价值观矢量，用W来表示，即: ,,,ω,，ω,，…，ω,, (4) 由于价值形式是多层次的，因此价值观念体系是一个多层次的、复杂的观念体系，可用“价值观矩阵”来描述。价值观矢量或价值观矢量矩阵统称为价值观。 一般情况下，人的意识与观念总是与现实情况存在着一定的差异，价值观也是如此，即人脑对于事物价值率的主观反映并不一定完全吻合，也就是说，事物的客观价值率并不一定与事物的主观价值率完全相同。由此定义理想价值观与现实价值观。 理想价值观(也称利益价值观):所有事物的客观价值率所组成的价值观矢量或价值观矢量矩阵称为理想价值观。 ,L,,P,，P,，…，P,, (5) 现实价值观(简称为价值观):人脑对于所有事物所产生的主观价值率所组成的价值观矢量或价值观矢量矩阵称为现实价值观。 显然，理想价值观是不存在的，它只是一种理想状态，人的现实价值观只能无限地趋近于理想价值观，而不可能产生理想价值观。由于理想价值观完全地、准确地代表了主体的根本利益，因此也称作利益价值观。 编辑本段十四、合成价值观的数学描述 不同的人类主体对于同一事物往往拥有不同的价值观，根据人类主体的不同，价值观又可分为个人价值观、集体价值观和社会价值观三种基本形态，其中，集体价值观是由集体各成员对于同一事物的价值观合成而来，而社会价值观又是由社会中的各集体对于同一事物的价值观合成而来。 合成价值观:设集体是由个人C1、C2…CN所组成，则集体对于同一事物的价值观称为该事物的合成价值观，用?WC?来表示。 集体价值观通常并不等于各成员价值观的代数和，但必定与各成员的价值观存在一定的相关关系，可以证明(从略): WC=?(WCi×Si) (6) 其中Si反映了个人价值观对集体价值观的影响程度，称为价值观影响权数。 由上式可以看出: 1、极端民主状态。当集体中所有个人的影响权数相等时，即Si,1,n，则 WC=?WCi×?,?WCi (7) 即集体价值观等于各成员价值观的代数和，这时的集体处于极端民主状态。 2、极端集权状态。当集体中只有一个人的影响权数为1，而其他成员的影响权数均为0时，设(S1,1，Si,0，i?1)，则 WC=?WCi,WC1 (8) 即集体价值观只取决于某一个人的价值观，这时的集体处于极端集权状态。 3、一般状态。当Si,1,n时，说明这个成员对于集体价值观的影响程度大于平均水平，因而属于领导者或统治者的行列;当Si,1,n时，说明这个成员对于集体价值观的影响程序小于平均水平，因而属于被领导者或被统治者的行列;当Si,1,n时，说明这个成员对于集体价值观的影响程序等于平均水平，因而属于“平民”或“自由人”的行列。 4、当没有外来因素的影响时，集体价值观的影响权数之代数和等于1(即?Si,1);当有外来因素的影响时，集体价值观的影响权数之和小于1(即?Si,1)。 5、外来因素的影响来自两个方面:一是任何一个集体总会归属于一个或若干个更大的集体，因而其价值观总会受一个或若干个更大集体的影响;另一个方面任何一个集体总是与其它集体或个人存在一定形式的社会关系或利益联系，因而其价值观总会自觉不自觉地受其它集体或个人的影响。 6、影响权数可分解为正式影响权数和非正式影响权数两个分量:正式影响权数就是集体正式地、公开地、明确地、主动地赋予某个人的权力，通常由这个人所担任的实际职务所规定的权力与职责来决定;非正式影响权数是集体非正式地、非公开的、模糊地、被动地认可这个人对于集体决策过程和行为过程的影响来决定，如丰富的工作经验、娴熟的专业技术、高尚的道德情操、织密的社会关系网等，使这个人通过影响集体其它成员(特别是老上级、老同事、老部下、亲戚、同学、朋友等)的价值观，从而间接地影响集体的价值观。 编辑本段十五、权力行使过程的两种制约力 一个拥有权力的人通常会同时受到两种价值观的作用，一种是当权者的个人价值观，另一种是当权者所代表(或代理)的集体价值观。其中，个人价值观引导当权者在行使权力过程中尽可能地体现个人的意志与愿望，尽可能地满足个人的利益要求(即私心);集体价值观引导当权者在行使权力过程中要求充分体现集体的意志与愿望，要求充分地满足集体的利益要求(即公心)。其结果是，这个拥有权力的人在其权力行使过程中实际所表现出的实际价值观通常介于个人价值观与集体价值之间，即“个人价值观”与“集体价值观”同时对“实际价值观”产生两种引力。第一种引力就是“私心力”，即当权者的“个人价值观”对于其实际价值观的引力;第二种引力就是“公心力”，即当权者所代表的“集体价值观”对于其实际价值观的引力。 也就是说，权力行使者在个人价值观的“吸引下”所表现出的“实际价值观”，总会或多或少地偏离集体价值观，从而使集体的利益产生了或多或少的损失;同时，权力行使者在集体价值观的“吸引下”所表现出的“实际价值观”，总会或多或少地偏离个人价值观，使个人的意志产生了或多或少的折扣，使个人的利益受到不同程度的损失。 编辑本段十六、利益价值观、决策价值观和行为价值观 对于个人来说，所有思想、决策和行为都是在相同的价值观的控制之下进行的，即决策者、决策执行者和利益承担者属于同一个人。然而，对于集体来说，决策者、决策执行者和利益承担者这三者往往不一致。也就是说，在不考虑客观因素(决策者的智力因素或社会的环境条件等)的前提下，决策者未必完全代表利益承担者进行决策，总会因自身利益因素的干扰而产生偏差，也就是说，决策者的实际价值观与利益承担者的价值观未必完全一致;同样，决策执行者未必完全按照决策者的本意执行决策，总会因自身利益的干扰而产生偏差，也就是说，执行者的实际价值观与决策者的价值观未必完全一致。为此提出如下概念: 利益价值观:集体的利益承担者所要求拥有的理想价值观，称为集体的利益价值观。 决策价值观。决策者在进行决策时，必须对相关事物的价值率进行认识和判断，并按照一定的价值要求进行决策，决策价值观就是决策者用于控制、制约和调节决策过程实际所拥有的价值观。 行为价值观:决策执行者在执行决策时，必须对相关事物的价值率进行认识和判断，并按照一定的价值要求执行决策，行为价值观就是决策执行者主体用于控制、制约和调节决策执行过程实际所拥有的价值观。 在理想状态下，集体的利益价值观、决策价值观和行为价值观保持完全一致，此时，决策者能够在主观愿望上(客观上的失误除外)完全地、准确地代表集体的利益要求进行决策，而不受自身利益因素的干扰;决策执行者能够在主观愿望上(客观上的失误除外)完全地、准确地代表集体的利益要求来执行决策，而不受自身利益因素的干扰。然而，实际情况是，由于决策体制、决策执行体制和利益分配体制的不完善 性，任何集体的利益承担者、决策者和决策执行者都不可能是完全相同的，总会或多或少地存在一些差异，即集体的决策价值观总会或多或少地偏离其利益价值观，集体的行为价值观总会或多或少地偏离其决策价值观。 由此可见，一般情况下，由于决策体制、决策执行体制和利益分配体制的不完善性，决策者所代表的利益价值观与其实际所拥有的决策价值观不相吻合，那么决策者必定会出现一些决策上的主观失误(即有意失误)，从而造成部分集体利益的损失。同样，集体的决策执行者(即行为者)所代表的决策价值观与其实际所拥有的行为价值观不相吻合，那么必定会出现一些行为上的主观失误(即有意失误)，也会造成部分集体利益的损失。 显然，集体的决策价值观与利益价值观的差异性越大，集体出现决策失误的概率就会越大，因决策失误所造成的集体利益的损失就会越大;同样，集体的行为价值观与决策价值观的差异性越大，集体出现行为失误的概率就会越大，因行为失误所造成的集体利益的损失就会越大。因此，对于一个集体来说，应该尽量使其利益价值观、决策价值观与行为价值观相一致，才能确保该集体的决策失误率和行为失误率达到最低限度，才能确保该集体的利益损失降到最低限度。 编辑本段十七、股东利益价值观与企业利益价值观 股份制企业每位股东融资的股份比例分别为Gi，且企业的收益也是按照此股份比例进行分配，当股份制企业作用于(投资、交易、建设或使用)某事物时，设该事物的价值率为P，企业向该事物投入的实际价值量为Qk，该事物产出的实际价值量为QO，而该事物对于每位股东的价值率分别为Pi(或主观价值率ωi)，每位股东向该事物投入的价值量分别为Gi×Qk，该事物对于每位股东的实际产出价值为QOi，每位股东分红所得的实际利益为Gi×QOi，该股份制企业所得的总收益为QO,?Gi×QOi。则该事物对于每一位股东的价值率为: Pi,Gi×QOi,(Gi×Qk×T) ,QOi,(Qk×T) (9) 该事物对于股份制企业的价值率为: P,QO,(Qk×T) ,?Gi×QOi,(Qk×T) ,?Gi×Pi (10) 以上是某一事物对于股东的价值率及对于股份制企业的价值率之间的关系，同样，其它任何事物对于股东的价值率及对于股份制企业的价值率都服从同样的公式。股份制企业是一个由众多个人所组成的集体，同样具有独立的意识与价值观。所有事物对于股东的客观价值率构成股东利益价值观，所有事物对于股份制企业的客观价值率构成企业利益价值观。设股东的利益价值观为WLi，企业的利益价值观为WLO，则股东的利益价值观与企业的利益价值观存在如下的关系 WLO=?(WLi×Gi) (11) 不难发现，谁在企业中所拥有的股权Gi越多，企业的利益价值观就越趋近于该 股东的利益价值观。当Gi=1时，该股东拥有企业的所有股权，则WLO=WLi，即企业的利益价值观完全等同于该股东的利益价值观。 设企业的实际价值观WCO，股东的实际价值观WCi，股东的影响权数(或决策权数)为Si，则根据价值观的合成法则，有: WCO=?(WCi×Si) (12) 显然，企业的实际价值观WCO往往是偏离其利益价值观WLO的，股东的实际价值观WCi也是往往是偏离其利益价值观WLi的，但是，为了研究的方便，可以近似地认为:WCO ?WLO ，WCi ?WLi。 编辑本段十八、股份制企业的价值分析 1、当某股东的决策权数Si大于其股份比例Gi时(即Si,Gi)，相对于其它股东来说，企业的实际价值观将会更多地倾向于该股东的实际价值观，则企业在其经营与管理活动中将会更多地维护该股东的利益，该股东并由此得到更多的利益。 2、当某股东的决策权数Si=1时，WCO=WCi，企业的实际价值观完全等同于该股东的实际价值观，则企业在其经营与管理活动中将会全面而准确地维护该股东的利益，该股东将会在企业中得到最大的利益。 3、股东之间的价值观差异度越小，决策权数的变化对于股东利益的影响就越小。当所有股东的实际价值观完全相同时(即WCO=WCi)，企业的实际价值观无决策权数无关，此时，企业决策权数的变化对股东的利益影响完全消失。 4、如果考虑技术因素、专业因素、智力因素、心理因素和信息优势因素等，则企业的决策权数应该进行相应的调整，才有利于维护企业的整体利益。一般来说，拥有丰富的生产与经营管理经验的人、拥有渊博知识的人、拥有专业技术特长的人、拥有现代意识与长远眼光的人、拥有灵活应变能力和广泛社交能力的人，应该赋予更高的决策权数，这样，才有利于形成正确的企业决策，并有效地、正确地执行企业的决策，从而更多地维护企业的整体利益。 5、如果考虑内部分工的影响，则企业的决策权数应该进行相应的调整，才有利于维护企业的整体利益。一般情况下，每位股东在参与企业活动过程中将会有不同的内部分工，不同的股东往往在生产、销售、人力资源、财务管理、综合协调等方面有着不同的优势，应该对其决策权数进行相应的调整，并赋予各位股东其在优势方面分别拥有较高的决策权数。但从整体上来说，尤其在研究一些决定企业基本命运的重大决策时，股东对于企业的决策权数应该与其股权比例基本对等，以维持企业内部的利益平衡，否则就会在股东之间产生矛盾与冲突，不利于企业的协调发展。 6、如果考虑外部因素的影响，则企业的决策权数应该进行相应的调整，才有利于维护企业的整体利益。任何企业都生存于一定的社会环境之中，企业的生存与发展不可避免地要受制于社会众多的外部因素。例如，政府职能部门、相关企业、金融行业、公共媒体、社会实力派人士等都会对企业的决策及决策执行过程产生影响。也就是说，股份制企业外部的各种主体(社会、集体或个人)必然会对企业的经营管理活动产生制约和影响，在不同程度上、以不同的方式干扰企业的决策与决策执行，从而 间接地影响各位股东的决策权数，使整个企业的实际决策权数之和小于1，从而使各 位股东的实际决策权数下降。为此，企业应该根据具体的实际情况，对各部门及各位 股东的决策权数及时地进行相应的调整，以灵活应对企业外部环境的各种变化。 (英文版 ) Two regulations promulgated for implementation is in the party in power for a long time and the rule of law conditions, the implementation of comprehensive strictly strategic plan, implementation in accordance with the rules and discipline to manage the party, strengthen inner-party supervision of major initiatives. The two regulations supporting each other, the < code > adhere to a positive advocate, focusing on morality is of Party members and Party leading cadres can see, enough to get a high standard; < rule > around the party discipline, disciplinary ruler requirements, listed as "negative list, focusing on vertical gauge, draw the party organizations and Party members do not touch the" bottom line ". Here, the main from four square face two party rules of interpretation: the first part introduces two party Revised regulations the necessity and the revision process; the second part is the interpretation of the two fundamental principles of the revision of laws and regulations in the party; the third part introduces two party regulations modified the main changes and needs to grasp several key problems; the fourth part on how to grasp the implementation of the two regulations of the party. < code > and < Regulations > revised the necessity and revised history of the CPC Central Committee the amendment to the Chinese Communist Party members and leading cadres honest politics several guidelines > and < Chinese Communist Party discipline and Punishment Regulations > column 1 by 2015 to strengthen party laws and regulations focus. Two party regulations revision work lasted a Years, pooling the wisdom of the whole party, ideological consensus, draw historical experience, respect for the wisdom of our predecessors, which reflects the unity of inheritance and innovation; follow the correct direction, grasp the limited goals, adhere to the party's leadership, to solve the masses of the people reflect a focus on the problem. The new revision of the < code > and < rule >, reflects the party's 18 and the eighth session of the third, the spirit of the fourth plenary session, reflecting the experience of studying and implementing the General Secretary Xi Jinping series of important speech, reflects the party's eighteen years comprehensive strictly practice. (a) revised two regulations of the party need of < the ICAC guidelines > in < in 1997 Leaders as members of the Communist Party of China clean politics certain criteria (Trial) > based on revised, the promulgation and implementation of January 2010, to strengthen the construction of the contingent of leading cadres play an important role. But with the party to manage the party strictly administering the deepening, has not been able to fully meet the actual needs. Content is too complicated, "eight prohibition, 52 are not allowed to" hard to remember, and also difficult to put into practice; the second is concisely positive advocated by the lack of prohibited provisions excessive, no autonomy requirements; the third is banned terms and discipline law, both with the party discipline, disciplinary regulations repeat and Criminal law and other laws and regulations repeat; the fourth is to "clean" the theme is not prominent, not for the existing problems, and is narrow, only needle of county-level leading cadres above. < rule > is in 1997 < Chinese Communist Party disciplinary cases (Trial) > based on revision, in December 2003 the promulgation and implementation, to strengthen the construction of the party play very important role. Along with the development of the situation, which many provisions have been unable to fully meet the comprehensive strictly administering the practice needs. One is Ji law, more than half of the provisions and criminal law and other countries laws and regulations Repetition; two is the political discipline regulations is not prominent, not specific, for violation of the party constitution, damage the authority of Party Constitution of misconduct lack necessary and serious responsibility to pursue; third is the main discipline for the leading cadres, does not cover all Party members. Based on the above situation, need to < the criterion of a clean and honest administration > and < rule > the two is likely to be more relevant regulations first amendment. By revising, really put the authority of Party discipline, the seriousness in the party tree and call up the majority of Party members and cadres of the party constitution of party compasses party consciousness. (II) two party regulations revision process the Central Committee of the Communist Party of China attaches great importance to two regulations revision . Xi Jinping, general books recorded in the Fifth Plenary Session of the eighth session of the Central Commission for Discipline Inspection, on the revised regulations < > made clear instructions. According to the central deployment, the Central Commission for Discipline Inspection from 2014 under six months begin study two regulations revision. The Standing Committee of the Central Commission for Discipline Inspection 4 review revised. Comrade Wang Qishan 14 times held a special meeting to study two regulations revision, amendment clarifies the direction, major issues of principle, path and target, respectively held a forum will listen to part of the province (area) secretary of the Party committee, Secretary of the Discipline Inspection Commission, part of the central ministries and state organs Department The first party committee is mainly responsible for people, views of experts and scholars and grassroots party organizations and Party members. Approved by the Central Committee of the Communist Party of China, on 7 September 2015, the general office of the Central Committee of the Party issued a notice to solicit the provinces (autonomous regions, municipalities) Party, the central ministries and commissions, state ministries and commissions of the Party (party), the General Political Department of the military, every 3 people organization of Party of two regulations revision opinion. Central Commission for Discipline Inspection of extensive solicitation of opinions, careful study, attracting, formed a revised sent reviewers. In October 8 and October 12, Central Committee Political Bureau Standing Committee and the Political Bureau of the Central Committee After consideration of the two regulations revised draft. On October 18, the Central Committee of the Communist Party of China formally issued two regulations. Can say, two laws amendment concentrated the wisdom of the whole party, embodies the party. Second, < code > and < Regulations > revision of the basic principles of two party regulations revision work and implement the party's eighteen, ten eight plenary, the spirit of the Fourth Plenary Session of the Eleventh Central Committee and General Secretary Xi Jinping important instructions on the revised < low political criterion > and < Regulations >, highlighting the ruling party characteristics, serious discipline, the discipline quite in front of the law, based on the current, a long-term, advance as a whole, with Bu Xiuding independent < rule > and < rule >. Main principle is: first, adhere to the party constitution to follow. The constitution about discipline and self-discipline required specific, awaken the party constitution of party compasses party consciousness, maintaining the authority of the constitution. General Secretary Xi Jinping pointed out that "no rules, no side round. Party constitution is the fundamental law, the party must follow the general rules. In early 2015 held the eighth session of the Central Commission for Discipline Inspection Fifth Plenary Session of the 16th Central Committee, Xi Jinping again pointed out that constitution is the party must follow the general rules, but also the general rules." the revision of the < code > and < rule > is Method in adhere to the regulations established for the purpose of combining rule of virtue is to adhere to the party constitution as a fundamental to follow, the constitution authority set up, wake up the party constitution and party rules the sense of discipline, the party constitution about discipline and self-discipline specific requirements. 4 second is to adhere to in accordance with the regulations governing the party and the party. The Party of rule of virtue "de", mainly refers to the party's ideals and beliefs, excellent traditional style. The revised the < code > closely linked to the "self-discipline", insisting on the positive initiative, for all members, highlight the "vital few", emphasized self-discipline, focusing on the morality, and the majority of Party members and the ideological and moral standards. The revised < > Ji method separately, Ji, Ji Yan to Method, as a "negative list", emphasizing the heteronomy, focusing on vertical gauge. Is this one high and one low, a positive reaction, the strict party discipline and practice results transformation for the integration of the whole party to observe moral and discipline requirements, for the majority of Party members and cadres provides benchmarking and ruler. Third, insist on to. In view of the problems existing in the party at the present stage, the main problems of Party members and cadres in the aspect of self-discipline and abide by the discipline to make clearly defined, especially the party's eighteen years strict political discipline and political rules, organization and discipline and to implement the central eight provisions of the spirit against the four winds and other requirements into Disciplinary provisions. Not one pace reachs the designated position, focusing on in line with reality, pragmatic and effective. After the revision of major changes, major changes in the < code > and < rule > modified and needs to grasp several key problems (a) < code > < code > adhere to according to regulations governing the party and party with morals in combination, for at the present stage, the leadership of the party members and cadres and Party members in existing main problems of self-discipline, put forward principles, requirements and specifications, showing Communists noble moral pursuit, reflected at all times and in all over the world ethics from high from low 5 common requirements. One is closely linked to the "self-discipline", removal and no direct relation to the provisions of . the second is adhere to a positive advocate, "eight prohibition" 52 are not allowed to "about the content of the" negative list moved into synchronization amendment < cases >. Three is for all the party members, will apply object from the leadership of the party members and cadres to expand to all Party members, fully embodies the comprehensive strictly required. The fourth is prominent key minority, seize the leadership of the party members and cadres is the key, and put forward higher requirements than the ordinary Party members. Five is to simplify, and strive to achieve concise, easy to understand, easy to remember. The revised < code > is the ruling Party since the first insists on a positive advocate forAll Party members and the self-discipline norms, moral declaration issued to all members of the party and the National People's solemn commitment. > < criterion of a clean and honest administration consists of 4 parts, 18, more than 3600 words. After the revision of the < code >, a total of eight, 281 words, including lead, specification and Party member cadre clean fingered self-discipline norms, etc. Part 3 members low-cost clean and self-discipline, the main contents can be summarized as "four must" "eight code". Lead part, reiterated on ideal and faith, fundamental purpose, the fine traditions and work style, noble sentiments, such as "four must" the principle of requirements, strong tone of self-discipline, The higher request for 6 and supervised tenet, the foothold in permanent Bao the party's advanced nature and purity, to reflect the revised standards requirements. Members of self-discipline norms around the party members how to correctly treat and deal with the "public and private", "cheap and rot" thrifty and extravagance "bitter music", put forward the "four norms". Party leader cadre clean fingered self-discipline norms for the leadership of the party members and cadres of the "vital few", around the "clean politics", from civil servant of the color, the exercise of power, moral integrity, a good family tradition and other aspects of the leadership of the party members and cadres of the "four norms" < > < norm norm. "The Party member's self-discipline norms" and "party members and leading cadre clean fingered self-discipline norms," a total of eight, collectively referred to as the "eight". "Four must" and "eight" of the content from the party constitution and Party's several generation of leaders, especially Xi Jinping, general secretary of the important discussion, refer to the "three discipline and eight points for attention" statements, and reference some embody the Chinese nation excellent traditional culture essence of epigrams. (2) the revised regulations, the main changes in the revised Regulations > to fully adapt to the strictly requirements, reflects the according to the regulations governing the law of recognition of deepening, the realization of the discipline construction and Jin Ju. < rule > is party a ruler, members of the basic line and follow. And the majority of Party members and cadres of Party organizations at all levels should adhere to the bottom line of thinking, fear discipline, hold the bottom line, as a preventive measure, to keep the party's advanced nature and purity. 1, respect for the constitution, refinement and discipline. Revised < rule > from comprehensive comb physical constitution began, the party constitution and other regulations of the Party of Party organizations and Party discipline requirements refinement, clearly defined in violation of the party constitution will be in accordance with regulations to give the corresponding disciplinary action. The original 10 categories of misconduct, integration specification for political discipline, discipline, honesty and discipline masses Ji Law and discipline and discipline and other six categories, the content of < rule > real return to Party discipline, for the majority of Party members and listed a "negative list. 7 2, highlighting the political discipline and political rules. > < Regulations according to the stage of the discipline of outstanding performance, emphasizing political discipline and political rules, organization and discipline, in opposition to the party's leadership and the party's basic theory, basic line, basic program and basic experience, the basic requirement of behavior made prescribed punishment, increase the cliques, against the organization such as violation of the provisions, to ensure that the central government decrees and the Party of centralized and unified. 3, adhere to strict discipline in the law and discipline In front, Ji separated. Revised < Regulations > adhere to the problem oriented, do Ji separated. Any national law existing content, will not repeat the provisions, the total removal of 79 and criminal law, repeat the content of the public security management punishment law, and other laws and regulations. In the general reiterated that party organizations and Party members must conscientiously accept the party's discipline, die van comply with national laws and regulations; at the same time, to investigate violations of Party members and even criminal behavior of Party discipline and responsibility, > < Regulations distinguish five different conditions, with special provisions were made provisions, so as to realize the connection of Party discipline and state law. 4, reflect Wind building and anti-corruption struggle of the latest achievements. < rule > the party's eighteen years implement the spirit of the central provisions of the eight, against the requirements of the "four winds" and transformation for disciplinary provisions, reflecting the style construction is always on the road, not a gust of wind. In the fight against corruption out of new problems, increase the trading rights, the use of authority relatives profit and other disciplinary terms. Prominent discipline of the masses, the new against the interests of the masses and ignore the demands of the masses and other disciplinary terms and make provisions of the disposition and the destruction of the party's close ties with the masses. Discipline to protect the party's purpose. 8 of these regulations, a total of three series, Chapter 15, 178, more than 24000 words, after the revision of the regulations a total of 3 series, Chapter 11, 133, 17000 words, divided into "general" and "special provisions" and "Supplementary Provisions" Part 3. Among them, add, delete, modify the provisions of the proportion of up to nearly 90%. 1, the general general is divided into five chapters. The first chapter to the regulations of the guiding ideology, principles and scope of application of the provisions, highlight the strengthening of the party constitution consciousness, maintenance the authority of Party Constitution, increase the party organizations and Party members must abide by the party constitution, Yan Centralized centralized, would examine at all levels of the amended provisions implementing and maintaining Party discipline, and consciously accept the party discipline, exemplary compliance with national laws and regulations. The second chapter of discipline concept, disciplinary action types and effects of the regulations, will be a serious warning from the original a year for a year and a half; increase the Party Congress representative, by leaving the party above (including leave probation) punishment, the party organization should be terminated its representative qualification provisions. The third chapter of the disciplinary rules of use prescribed in the discipline rectifying process, non convergence, not close hand classified as severely or heavier punishment. "Discipline straighten "At least eighteen years of five years, these five years is to pay close attention to the provisions of the central eight implementation and anti -" four winds ". The fourth chapter on suspicion of illegal party disciplinary distinguish five different conditions, with special provisions were made provisions, to achieve effective convergence of Party and country 9 method. < rule > the provisions of Article 27, Party organizations in the disciplinary review found that party members have committed embezzlement, bribery, dereliction of duty dereliction of duty and other criminal law act is suspected of committing a crime shall give cancel party posts, probation or expelled from the party. The second is < Regulations > Article 28 the provisions of Party organizations in the disciplinary review But found that party members are stipulated in the criminal law, although not involved in a crime shall be investigated for Party discipline and responsibility should be depending on the specific circumstances shall be given a warning until expelled punishment. This situation and a difference is that the former regulation behavior has been suspected of a crime, the feeling is quite strict, and the latter for the behavior not involving crime, only the objective performance of the provisions of the criminal code of behavior, but the plot is a crime to slightly. < Regulations > the 29 provisions, Party organizations in the discipline review found that party members and other illegal behavior, affect the party's image, the damage to the party, the state and the people's interests, we should depend on the situation Seriousness given disciplinary action. The loss of Party members, seriously damaging the party's image of behavior, should be given expelled from the party. At this article is party member is in violation of the criminal law outside the other illegal acts, such as violates the public security administration punishment law, customs law, financial laws and regulations behavior. The fourth is < cases > Article 32 stipulates, minor party members and the circumstances of the crime, the people's Procuratorate shall make a decision not to initiate a prosecution, or the people's court shall make a conviction and exempted from criminal punishment shall be given within the party is removed from his post, probation or expelled from the party. Party members and crime, sheets were fined in accordance with For acts; the principal Ordinance amended the provisions of the preceding paragraph. This is the new content, in order to achieve Ji method effective convergence. Five is < > the thirty third article 10 of the provisions, the Party member due to an intentional crime is sentenced to criminal law (including probation) sheets or additional deprivation of political rights; due to negligence crime and was sentenced to three years or more (excluding three years) a penalty, shall give expelled punishment. Due to negligence crime is convicted and sentenced to three years (including three years) in prison or be sentenced to public surveillance, detention, shall in general be expelled from the party. For the individual may not be expelled from the party, should control Approval. This is followed and retained the original > < Regulations the provisions of punishment party authorization rules and report to a level party organizations. For is "party members with criminal acts, and by the criminal punishment, generally should be expelled from the party". The fifth chapter of probationary Party member of the discipline and discipline after missing members of the treatment and punishment decisions, such as the implementation of the provisions, clear the related party discipline and punishment decision made after, for duties, wages and other relevant alteration formalities for the longest time. 2, sub sub section will the original regulations of 10 categories of acts of violation of discipline integration revised into 6 categories, respectively, in violation of the punishments for acts of political discipline "in violation of discipline behavior of punishment" in violation of integrity of disciplinary action points "of violation punishments for acts of mass discipline" "the violation of work discipline, punishment" in violation of discipline of life behavior punishment "6 chapters. 3, annex" Supplementary Provisions "clear authority making supplementary provisions of, cases of interpretative organ, as well as regulations implementation time and retroactivity etc.. 11 (3) learning understanding > < regulations needs to grasp several key problems The first problem -- about the violation of political discipline behavior > < new ordinance chapter 6 the political discipline column for the six disciplines, that is the main opposition to Party leadership and the opposition of the basic theory, basic line, basic program and basic experience, basic requirements of misconduct made provisions of the disposition, especially the eighteen since the CPC Central Committee put forward the Yan Mingzheng treatment of discipline and political rules requirements and practical achievements transformation for Discipline article, increase the false debate central policies, cliques, against the organization review, make no discipline of the principle of harmony terms. These are the party's eighteen years in comprehensive strictly Process combined with the practice of rich content. (1) false debate the central policies and undermine the Party of centralized and unified the problem is made in accordance with the provisions of the party constitution. Constitution in general programme requirements adhere to democratic centralism is one of the requirements of the construction of the party must adhere to the four cardinal. Application of this principle is not only the party the basic organization principle and is also the mass line in party life, it requires that we must fully develop inner-party democracy, respect for the dominant position of Party members, safeguarding the Party member democratic rights, give full play to the enthusiasm and creativity of the party organizations at all levels and Party members, at the same time, also must implement the right concentration, ensure the party's mission < the chaos in unity and concerted action to ensure that the party's decision to get quickly and effectively implementing. The Party Central Committee formulated the major principles and policies, through different channels and ways, fully listen to the party organizations and Party members of the opinions and suggestions, but 12 is some people face to face not to say back blather "" will not say, after the meeting said, "" Taiwan does not say, and nonsense ", in fact, not only disrupt the people thought, some causing serious consequences, the damage to the Party of the centralized and unified, hinder the central policy implementation, but also a serious violation of the democratic system of principles. There is no doubt that shall, in accordance with the Regulations > 4 Specified in Article 6 to give the appropriate punishment. For did not cause serious consequences, to give criticism and education or the corresponding tissue processing. (2) about the destruction of the party's unity < New Regulations > the forty eighth to fifty second article, to damage Party's unity unified and violation of political discipline, punishment situation made explicit provisions. Article 52 of the new "in the party get round group, gangs seek private gain, cliques, cultivate private forces or through the exchange of interests, for their own to create momentum and other activities to gain political capital, given a serious warning or withdraw from their party posts disposition; if the circumstances are serious, to give Leave a party to observation or expelled from the party. (3) on against the organization review of the provisions of the constitution, party loyalty honesty is party members must comply with the obligations. Members must obey the organization decision, shall not violate the organization decided encounters by asking questions to find organization, rely on the organization, shall not deceive the organization, against the organization. For example, after the investigation does not take the initiative to explain the situation, but to engage in offensive and defensive alliance, hiding the stolen money is against survey organization, is a violation of the behavior of political discipline. Article 24 of the original > < Regulations, although the provisions of the interference, hinder group review the behavior of the fabric can be severely or 13 Aggravated punishment, but did not put this kind of behavior alone as a discipline for qualitative amount of discipline. > < new regulations increase the Article 57, "anti organization review, one of the following acts, given a warning or serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, give expelled from the party: (a) on supply or forged, destroyed, transfer, conceal evidence; (II) to prevent others expose, providing evidence Material; (III) harboring co personnel; (4) to the organization to provide false information, to hide the fact; (5) the him against the acts of the organization review. "< rule > add this clause to the Constitution requires more specific, the previous no punishment in accordance with the definite list and put forward clear punishment in accordance with. (4) about organizing or participating in superstitious activities as < Regulations > about engage in activities of feudal superstition obstruction of social management order" violations of Article 164 the provisions, but according to the original < rule > only in disrupting production, work, social life order The case to be disciplinary treatment, in other words, alone make the feudal superstition, organize or participate in the activities of feudal superstition of, does not constitute a violation. Which is not consistent with the requirements of our party's political party. > < new regulations in this change is, superstitious activities on the political discipline, increase the Article 58, is the organization of Party members, in superstitious activities included in violation of the negative list of political discipline deserves punishment, which and Party members should adhere to the correct political principle, political standpoint and viewpoint is consistent. 14 the second question about organization and discipline violation behavior of democratic centralism is our The party's fundamental organizational system. < New Regulations > Chapter 7 "in violation of the behavior of organizational discipline punishment" mainly for violation of democratic centralism, contrary to the "four obey the discipline behavior for source classification rules. Increased not in accordance with the relevant provisions or requirements to the organization for instructions to report on major issues; do not report truthfully report about personal matters; falsify personal archives; hide before joining the party serious mistakes; leading cadres in violation of the relevant provisions of the organization, will participate in the spontaneous formation of the old Xiang, Alumni Association, comrades in arms; to obtain illegal country residence abroad or foreign nationality, illegal for private frontier Documents such as discipline terms. (1) on the report truthfully report personal matters in 2010 the Central Committee of the Communist Party of China office, office of the State Council introduced < provisions on issues related to the leading cadres to report personal >, is clear about the request, deputy division level and above leading cadres should truthfully report changes in my marriage and spouse, children, moved to the country (territory), practitioners, income, real estate, investment and other matters, for failing to report, do not report, concealed and unreported, according to the seriousness of the case, giving criticism and education, and to make a correction within a time limit, shall be ordered to make a check, the commandment Jiemian conversation, informed criticism or jobs, free Post processing, constitute violations, in accordance with the relevant provisions shall be given a disciplinary sanction. But since the original < Regulations > and there is no corresponding specific terms, the violation of the regulations, do not report, as a false report about personal matters, there is no corresponding disciplinary action terms, in practice it is difficult to operate. In this regard, in order to solve is not reported, as a false report about personal matters 15 asked censure, the new < Regulations > add the Article 67 of violation of personal matters related to reporting requirements, report truthfully report the clear punishment basis, making this kind of violation behavior is no longer free drilling for Exhibition on matters of personal checks to verify and supervision of cadres, discipline review provides a powerful discipline guarantee. (2) about the illegal organization, to fellow, alumni, friends of the war will < regulations stipulated in Article 68 of >, leading cadres of the party in violation of relevant provisions of the organization, will participate in the spontaneous formation of fellow, Alumni Association, comrade in arms to give the punishment according to the seriousness of the case. Here special needs note is three points: this provision for only the leading cadres ", reflecting the high requirements of leading cadres; second violation in 2002, the Central Commission for Discipline Inspection, the central Organization Department and the The relevant provisions of the General Political Department jointly issued the < off in leading cadres not to participate in the initiative to set up "the villagers would be" alumni "" comrades in arms organization notice >. That is to say, to the spontaneous formation of fellow, Alumni Association, comrades in arms will constitute the premise of discipline is a violation of the provisions of this. The notification specified, leading cadres are not allowed to participate in the spontaneous incorporation of fellow, alumni, between comrades association would like the organization and shall not bear the sorority Human and the organizer shall not hold the corresponding position in the sorority; shall not borrow machine woven "network" and engage in kiss sparsely, round and round the gangs, but not "align" "Jieyi Gold Orchid" behavior. The third is to emphasize here that shall be organized to participate in the initiative to set up the villager, Alumni Association, comrades in arms. The so-called 16 spontaneous was established mainly means without registration. Therefore, Party members include leading cadres in the normal range of fellow, alumni, comrades in the party is not a violation of the rules of Party discipline. The three problem about integrity violations discipline Lian Jie discipline has been eighteen years clean government and anti The focus of the work of corruption. This Ordinance to amend, honesty and discipline this biggest adjustment, the new content, most of which prescribed by the original < criterion of a clean and honest administration > 8 ban and 52 are not allowed into the basic this part. (1) the central eight provisions of the spirit and requirements into < New > in the regulations of the party's eighteen years, central resolutely implement the provisions of the eight and pay close attention to the node and intensive briefing, on public funds, private bus, public funds tourism, gifts of public funds, the big parade and lavish weddings and festive, illegal payment allowances and subsidies, illegal construction of buildings such as the original masses reflects the relatively strong, "four winds" problem of the Resolute rectification. But original < Regulations > to eat and drink, super standard reception and no clear and specific expression, new < rule > will implement eight Central provisions of the spirit of the problem increased to "clean cheap self-discipline" chapter, clear to exceed the standard, beyond the scope of the reception or borrow machine eating and drinking etc. some in violation of the provisions of the spirit of the eight central relevant persons responsible for punishment, once the violation will be according to the < rule > severely punished, binding, enhanced significantly. One is to add Article 87, about to obtain illegal, hold, and the actual use of the sports card, golf ball cards and other consumer card. Illegal access to private clubs made the punishment provisions. The second is increase the Article 97, has made provisions of the disposition of illegal self pay or 17 spamming allowances, subsidies and bonuses. The third is added to the Article 99, on violation of super standard, beyond the scope of the reception or borrow machine eat and drink to make the provisions of punishment. The fourth is to increase the Article 101, on the management of conference activities in violation of the provisions made sanctions regulations. The fifth is the increased Article 102, for violation of office space management provisions made the punishment provisions. Six is to split the original < rule > Article 78, formed article 98, Article 100 of public Models of tourism, violate the provisions on the administration of the use of discipline of the bus through the list of made a more detailed provisions, apply more operational. Seven is increased the article 96, in violation of the relevant provisions of the, to participate in public funds to pay for dinner, high consumption of entertainment, fitness activities and public funds to buy gift, send gifts to make the provisions of the disposition. On the violation of the central provisions of the spirit of the eight, in addition to > < new regulations into "violation of honesty and self-discipline" misconduct outside, is different with the original < Regulations >, revised < rule > clearly defined not only to disposition of the directly responsible persons, but also dispose of collar Guide responsibilities. (2) increased trading rights, use of authority or position influence as relatives and close to profit violation of the terms of the < New Regulations > absorption < clean politics several guidelines > the relevant provisions spirit, increase the "negative list, including trading rights, the functions and powers or duties of influence as relatives and staff around profit. Increase Article 81" mutual use of office or authority ring for each other and their spouses, children and their spouses and other relatives, around 18 personnel and other specific relationship between the people to seek benefits engage in trading rights, given a warning or serious warning Sanctions; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, shall be expelled from the party. Increase Article 82 "connivance, acquiescence to the spouse, children and spouse etc. relatives and staff around the effect of Party members and cadres personal authority or position for personal gain, if the circumstances are relatively minor, given a warning or a serious warning; if the circumstances are relatively serious, giving removed from or placed on probation within the party post; if the circumstances are serious, the given Expelled from the party. Party members and cadres of the spouses, children and their spouses does the actual work and get salary or although the actual work but to receive significantly beyond the same rank salary standard, Party members and cadres informed fails to correct, in accordance with the provisions of the preceding paragraph. "(3) about the gifts, gifts misconduct from handling practices in recent years, engaged in official cadres received gifts, gifts problems more prominent. This has seriously affected the image of Party members and cadres, damaged the relations between the party and the masses, and is a hotbed of corruption, is really necessary for this kind of behavior to be disciplined. < rule > no on accepting gifts, gifts, Card consumption behavior to engage in simple "one size fits all", but the difference between the different separately. One is in accordance with the provisions of Article 83, accepting may affect the impartial enforcement of the official gifts, gifts, consumer cards to depending on the seriousness of the case shall be given disciplinary sanctions. That is to say, for may affect the fair execution of business gifts, gifts, consumer cards are not allowed to accept. 19 is in accordance with the provisions of Article 83, accepting was significantly higher than normal ceremony is still exchanges of gifts, gifts, consumer card to disciplinary action. This is new regulations that daily life is purely reciprocity, accepting the same thing, boys , fellow friends gifts, gifts, shopping cards, although and fair execution of business has nothing to do, also want to as the case shall be dealt with, the situation is obviously beyond normal reciprocity ". The so-called" reciprocity ", one is emphasizes the reciprocal in protocol. In other words is you to me how, I to you how, not only does not go. The second is to significantly exceeded the normal local economy level, customs and habits, economic capacity of individual gifts, gift value. Specific sanctions to according to the processing of a variety of factors to consider, as appropriate. The third is the root according to the provisions of Article 84," to Engaged in public service personnel and their spouses and children, children's spouses and other relatives and other specific relationship presented Ming Xianchao normal reciprocity of gifts, gifts, consumer card, if the circumstances are relatively serious, given a warning until probation. "In accordance with the above provisions, gift giving significantly beyond the normal reciprocity, giver constitute the discipline. (4) on illegal trading of stocks or of other regulations of securities investment < > Article 88 is engaged in punishment regulation of camp and activity in violation of the relevant provisions on. Among them, 3 will" buying and selling stocks or in other securities investment "column as one of disciplinary cases Out. First need to be clear, > < regulations did not change the provisions of the Ordinance. The ordinance of the provisions of the second paragraph of Article 77 provisions "who, in violation of the provisions of the sale of stocks" is one of the violation, and at the beginning of the first paragraph of this article "violation of 20 against the relevant provisions of the" textual representation of the repeat revision. In, just from the legislative technique removed the "personal" in violation of the provisions, content and not to change the original provisions. Need to clear is, "buy or sell a stock or of other securities investment" refers to violation of the relevant provisions refers to in April 2001, the Party Central Committee, the State Council promulgated the On the work of the party and government organs staff's personal investment in securities if dry provisions >. According to the provisions of Article 3, use of work time, office facilities, the sale of stocks and securities investment fund belongs to illegal behavior. The fourth question, about the violation of the masses of the disciplinary actions < new regulations > would violate public discipline behavior of a single set of a class of restored "three rules of discipline and eight note" in the discipline of the masses of excellent traditional. < New Regulations > Chapter 9 "to violate the masses of disciplinary action", mainly the destruction of the party's close ties with the masses of misconduct made provisions on disciplinary; enrich and perfect the super standard, beyond the scope of Xiang Qun < All to raise fund and labor, in for involving the public affairs deliberately, chinakayao, in social security, policy support, disaster relief funds and materials and other matters assigned any kind and affectionate friends, obviously unfair acts against the interests of the masses of the disciplinary terms; increase the terms not in accordance with the provisions of the public party provided, government, factory and village (neighborhood) provided etc. violation of the people's right to know the behavior of the discipline. The fifth issue, on the violation of work discipline violation of work discipline added "negative list, including Party organizations carry out strictly Main responsibility for poor discipline terms. (1) the new party organization comprehensive strictly the main responsibility of the party does not fulfill the 21 or perform poor disciplinary terms < New Regulations > has a lead people to pay attention to the new terms, that is, in chapter ten "on the violation of work discipline behavior punishment" increase in the one hundred and fourteenth "party fail to perform comprehensive strictly the main responsibility of the party or to perform comprehensive strictly the main responsibility for administering the ineffective, resulting in serious damage or serious adverse effects, to the person directly responsible and the responsibility of leadership and give a warning or serious warning. The situation is serious, giving removed from their party posts or on probation Punishment. "Here the changes. For the first time, the main responsibility write < rule >. (2) new shall report does not report or false reporting discipline shall increase the 117 bar" in the higher level units to check to inspect the work or report to the parent unit, work report of shall report the matters do not report or do not report, cause serious damage or serious adverse effects of, to the person directly responsible and the responsibility of leadership, to give warning or a serious warning; if the circumstances are serious, giving removed from their party posts or placed on probation. "For example, during the tour visits to the region, the unit Members the obligation to the inspection teams to reflect the true situation, to conceal not reported or intentionally to the inspection teams to provide false information, causing serious damage or serious adverse effects of, the person directly responsible and the responsibility of leadership should be in accordance with the provisions of < rule > Article 117 to give the appropriate punishment. (3) the new not granted in accordance with the provisions of punishment, not according to the provisions of the implementation of disciplinary measures 22 violation of the provisions of Article 115 "Party organizations have one of the following circumstances, the direct leadership responsibility. Probation: members were sentenced punished, in accordance with the provisions give disciplinary action or in violation of state law Rules of behavior should be given disciplinary punishment and dispose of; disciplinary punishment by decision or complaint review the decision made, not in accordance with the provisions of the implementation decisions on punishment of the party, position, rank, and the treatment of the matters; Party members subject to disciplinary action, not in accordance with the cadre management authority and organizational relationships of by dispose of Party members to carry out education and supervision of daily management. "What needs to be pointed out is," cliff "demoted with cars, housing, secretary problem, implementation is not a discipline and party posts and ranks treatment by the organization department is responsible for the implementation, with cars, housing by the logistics department is responsible for the implementation of, Ji Commission responsible oversight responsibilities. The six questions, about the acts violating the discipline of life "in violation of discipline of life behavior punishment", mainly to "four winds" problems and a serious violation of social morality, family virtue acts of misconduct made provisions on disciplinary, an increase of extravagant life, contrary to the social public order and good customs disciplinary terms. Worth mentioning is, > < Regulations in Article 150 about "adultery" "mistress (Cardiff) formulation in the new < rule > is removed, to expand the scope of Article 127 provisions" and others hair improper sexual relations, let face disciplinary action Wider more strict. Four, and earnestly do a good job in the < code > and < rule > implement system of life lies in execution. < code > and < Regulations > is 23 Party organizations at all levels of a strong constraint and all Party members follow. Learning and implementing the < code > and < rule > is party committees (party), commission for discipline, discipline inspection group), the majority of Party members and cadres of the common responsibility, must party caught together, the party one execution. () Party committees (party) and play and implement comprehensive strictly the main responsibility, pays special attention to the two party regulations learning cross penetration. One is to Adhere to the party constitution is fundamental to follow, and resolutely safeguard the authority of the Party Chapter. The second is to adhere to the problem oriented, to strictly political discipline and political rule moments in the first place. The third is to adhere to the discipline and rules quite in front must not allow the bottom line to break the discipline. The fourth is to seriously organize the study of propaganda and education, in the city party members to create a disciplined, about the rules of the strong atmosphere. (II) Commission for Discipline Inspection at all levels (Discipline Inspection Group) to an important basis for the revised two party regulations as, adhere to easily blame, strengthen supervision and enforcement And early method in combining Ji, increase accountability efforts. One is to two regulations within the party important basis, adhere to the party constitution duties, with strict discipline to maintain the constitution authority. The second is to adhere to high standards and keep the bottom line, adhere to Ji Yan in law and discipline, the discipline and rules quite in front, grasping grasping small, easily blame, comprehensive use of supervision and discipline of "four kinds of form" in the discipline embodies the strict requirements and care for the discipline, tighten up, Yan. According to discipline in accordance with regulations to carry out disciplinary review. Increase the violations punishment, clues can initiate an investigation on the trial of cases According to the discipline on the provisions of the proportion of processing and control manager maintains discipline. To focus on investigating non convergence, don't accept hand serious disciplinary violations at the same time, pay more attention to the general review of discipline 24 behavior, and gradually increase the lighter punishment. Four is to illuminate two party regulations, combined with the local district of the Department of party conduct Lianzheng to relevant laws and regulations system clean, timely research proposes to establish, change, waste release opinion, avoid conflict, and the fasten system of cage, and gradually formed not rot, not rot, not want to rot system and working mechanism. (3) the leadership of the party members and cadres should play an exemplary role. The rate of higher consciousness of the front of the Ordinance to lead practice self-discipline norms, leading to maintain discipline of seriousness and authority. One is the above rate, demonstration and guidance, take the lead in learning and mastering the < code > and < > the requirements and regulations, do the deep understanding, learning to use. The second is to play an exemplary role in abiding by discipline rate, take the lead in practicing self-discipline norms, firmly establish before the discipline are equal, the system has no privilege, discipline is no exception, and consciously do standards, require more strict measures more practical. Third is to consciously accept supervision, conscientiously participate in the democratic life and debriefing honesty responsibility, such as Real to the party organization to report personal matters, and to accept the supervision of the work and life of the normal, habits under the supervision of the exercise of power, to carry out the work. The fourth is to set an example for the strict enforcement of discipline. Leading cadres should take the lead in the maintenance of discipline of seriousness and authority, to dare to seriously, dare to struggle, dare to offend people, for misconduct not laissez faire, but do not indulge, not tolerate to ensure the party constitution of party compasses party put in place. (4) the majority of Party members and cadres to set high standards and hold the bottom line, consciously abide by the < code > and < rule >. One is to control the < standard > and < 25 cases >, tight Close connection with their own thoughts, practical work and life, efforts to solve the problems, to enhance the study and implement of the effectiveness and pertinence. The second is to establish a high standard and hold the bottom line, consciously in the self-discipline pursuit of high standards, strictly in the party away from the red line discipline, discipline, about the rules and know fear, distrust, the formation of the honor system, comply with the system, safeguard system of good habits. Regulations and discipline regulations of < < New Revision of the Communist Party of China clean fingered self-discipline criterion > and < Chinese Communist Party Disciplinary Regulations > is the Party Central Committee in the new situation to promote the comprehensive strictly root of the lift, the regulations of the party construction of keeping pace with the times. We should study and implement the Standards > and < > as the primary political task, adhere to the party constitution duties, adhere to the discipline of, Ji Yan in law, the full implementation of supervision and discipline accountability responsibilities for coordination and promotion "four overall" strategic layout in XX District vivid practice to provide a strong guarantee. - Si Jian Wu, and effectively enhance the implementation of the implementation of the < code > < > The consciousness of General Secretary Xi pointed out that the party is in charge of the party, to manage the party; strictly, it can cure good party. Criterion > and < rule > keep pace with the times is our party to form a new potential strictly rules, to deepen understanding of the ruling law, is a comprehensive strictly, and strengthen the supervision within the party important grasper. Criterion > closely linked to the theme of self-discipline, self-discipline intensity-modulated, focusing on morality, for the majority of Party members and cadres set to see, feel the high standard, show the Communists noble moral sentiment; District Ordinance < < rule > the constitution of discipline integration into a political discipline, organization and discipline, honesty and discipline, discipline of the masses, work discipline, discipline, emphasize discipline, focusing on established rules, to draw the party organizations and Party members do not touch the bottom line. Party committees (party) to effectively strengthen the study and publicize the implementation of the < code > and < rule > the organization and leadership of criterion > and < > a full range, multi angle, deep publicity, the formation of study and publicize and implement the boom, in order to consolidate the development of good political environment to create a positive environment and atmosphere. The majority of Party members and cadres to strict requirements, the < rule > and < Ordinance cases > as a guide to action and behavior criterion, adhere to the moral standards and discipline of the bottom line, to maintain the discipline of worship and awe, learning, compliance, and maintain party discipline and rules of the model. The discipline inspection and supervision organs and cadres to the < code > and < > as the deepening of the "three", and strengthen supervision and discipline of accountability is important to follow correctly grasp the use of supervision and discipline of "four types", promote the comprehensive strictly in new roots. Strict discipline, adhere to the discipline and rules quite in front of the enterprise in the implementation of expensive to implement to execute. The discipline inspection and supervision organs to implement the < code > and < Efforts to investigate cases > as an opportunity, adhere to the party should manage the party strictly, serious performance of their duties to promote two regulations implementation. Change discipline concept. From the simple "investigation of illegal" to a comprehensive "stare at violate discipline"; from the business case to prosecute the big cases and timely solve the signs of tilt to. From the orientation to the normal supervision; from the tube "minority" to resist the "most". Guide Party members and cadres to seriously implement the < code > and < rule >, consciously abide by the political, organizational, honest people, work, life six discipline. Urge the leadership cadres sent to play an exemplary role, take the lead in strictly enforced. Relaxation and rest Strong wind is Su Ji, closely linked to the "four winds" prone to multiple, the masses reflect the strong important nodes and, glued to the four winds "new form, new trends, seriously investigate and deal with violations of the central eight provisions of the spirit, to increase the bulletin exposure intensity, the formation of Chajiu" four winds "loudly, continue to release and discipline must be strict signal. At the same time, extended supervision tentacles, through the development of the rural and fishery party conduct Lianzheng construction inspection, issued in a timely manner, Chajiu occurred in grassroots side of corruption and unhealthy, and earnestly safeguard the interests of the masses and social stability. The creativity and discipline. Grasp and make good use of the supervision and discipline of" four types ", to ensure the Promoting clues to lots of discipline and the law of the vacuum tube, strict together. Not only to the "less" and "very few" thorough investigation severely punished, but also the "most" to maintain zero tolerance trend through layers of conductive pressure, let the discipline about the rules for each party members and cadres consciously follow. At present, it is necessary to implement the "list" management, strictly follow the clues to the disposal of five standards, make the classification of disposal, dynamic cleanup. Zadok Party committees at all levels to implement the main responsibility, comprehensive use of disciplinary action and tissue processing and other means to effectively curb the commonplace, used to see do not blame the "small problem", not because of "practice" and "exception". Prominent Discipline characteristics, the problems of violation of discipline and rules into the focus of supervision and discipline and disciplinary review. At the same time, increase case double check the intensity, the serious problems of discipline violations or "four winds" ban but not absolutely, not only to be held directly responsible, but also held leadership responsibility; not only to pursue studies the main responsibility of the Party committee, and to pursue Commission for Discipline Inspection and supervision responsibilities and promote accountability to become the new norm. The implementation of supervisory responsibility. Maintain < code > and < rule > the seriousness and authority of the discipline and rules and truly become the party's ruler. Discipline as supervision within the party the specialized agency, we must strengthen the responsibility to act, adhere to the Impartial discipline accountability, earnestly will be strict discipline, discipline must be punished, and severely punish the acts in violation of rules and regulations.