注册会计师-经济法第02讲要点详解（一）二、要点详解（一）独立法人公司是企业法人，有独立的法人财产，享有法人财产权。公司以其全部财产对公司的债务承担责任。有限责任公司的股东以其认缴的出资额为限对公司承担责任；股份有限公司的股东以其认购的股份为限对公司承担责任。IIndependentLegalPersonCompanyisanenterpriselegalperson,whichhasindependentlegalpersonpropertyandenjoystherighttolegalpersonproperty.Itshallbeartheliabilitiesforitsdebtswithallitsproperty.Asforalimitedliabilitycompany,ashareholdershallbeliableforthecompanytotheextentofthecapitalcontributionshe/shehaspaid.Asforajointstocklimitedcompany,ashareholdershallbeliableforthecompanytotheextentoftheshareshe/shehassubscribedfor.（二）公司法人权利能力限制1.对外投资的限制公司可以向其他企业投资；但是，除法律另有规定外，不得成为对所投资企业的债务承担连带责任的出资人。IIRestrictionsoncompany’scapacityforcivilright1.RestrictionsonoutwardinvestmentAcompanymayinvestinotherenterprises.However,unlessitisotherwiseprovidedforbyanylaw,itshallnotbecomeacapitalcontributorthatshallbearseveralandjointliabilitiesforthedebtsoftheenterprisesinwhichitinvests.2.担保的限制公司向其他企业投资或者为他人提供担保，按照公司章程的规定由董事会或者股东会、股东大会决议；公司章程对投资或者担保的总额及单项投资或者担保的数额有限额规定的，不得超过规定的限额。2.RestrictionsonguaranteeWhereacompanyintendstoinvestinanyotherenterpriseorprovideguaranteeforothers,thecompanyshallmakearesolutionthroughtheboardofdirectors,shareholders’meetingorshareholders’assemblyaccordingtoitsarticlesofassociation.Ifthearticlesofassociationprescribesanylimitonthetotalamountofinvestmentsorguarantees,orontheamountofasingleinvestmentorguarantee,theaforesaidtotalamountoramountshallnotexceedtheresponsivelimitedamount.公司为公司股东或者实际控制人提供担保的，必须经股东会或者股东大会决议。接受担保的股东或者受实际控制人支配的股东不得参加表决。该项表决由出席会议的其他股东所持表决权的过半数通过。Ifacompanyintendstoprovideguaranteetoashareholderoractualcontrollerofthecompany,itshallmakeareso...
