受所有制意识形态以及经济体制改革特殊历史原因的深刻影响，中国形成了经济和法律双轨并行的企业分类模式和与此相对应的企业立法体系。虽然这些法律法规在中国的经济发展过程中发挥了不可替代的作用，但是随着社会主义市场经济的发展以及企业国际竞争的加剧，双轨制的企业立法体系所具有的种种弊端不断暴露。从企业形态的发展历史以及企业的本质来看，独资企业、合伙企业实质上类似于无限公司、两合公司，具有可替代性。因此，公司法修改可以将个体工商户、个人独资企业、合伙企业根据股东承担责任的不同改造为无限公司、两合公司，并在此基础上重构中国企业立法体系，将不同组织形式的企业统一到公司法调整。企业法律形态的一体化，提高企业国际竞争力，有利于实现公司法现代化。
Deeply influenced by the ideology of ownership and the special historical reasons of the reform of economic system, China has formed a dual-track enterprise classification model of economy and law and the corresponding enterprise legislation system. Although these laws and regulations have played an irreplaceable role in China s economic development, with the development of the Socialist market economy and the intensification of International Competition Among Enterprises, the shortcomings of the dual-track system of enterprise legislation are constantly exposed. From the development history of the enterprise form and the essence of the enterprise, the sole proprietorship and the partnership are essentially similar to the General Partnership and the Binghe Company in the Korean Commercial Code and the Japanese Company Code. Therefore, in the future, China can take the existing company law as a blueprint and transform individual businesses, sole proprietorships and partnerships into general partnership and joint ventures according to the different responsibilities of shareholders, on this basis, the enterprise legislation system of China is reconstructed, and the enterprises with different forms of organization are unified into the company law. The integration of the legal form of the enterprise is conducive to improving the international competitiveness of the enterprise and realizing the modernization of the company law.
一、 企业类型改革：立法体系及其政策
二、公司法律形态构造改革的内在动因
三、比较法上公司法律形态之设计
四、公司形态的改造：统一公司类型之路径选择