在资本主义制度中，公司是一种契约，根据这种契约，两人或两人以上约定联合参与一项金融项目，各自出资财产或劳务，从而在彼此之间分配该项目可能产生的盈利或亏损。公司分为两种类型：人合公司和资合公司。

The company in the Capitalist system is a contract according to which two persons or more are bound to associate in a financial project by providing a share of property or work, so as to divide amongst themselves the profit or loss which may result from this project. It is of two types: companies of people and companies of properties.

关于人合公司，是指其中存在人的因素，且该因素对公司及股份的评估产生影响的公司。这类公司如无限责任公司和简单有限合伙公司。此类型不同于资合公司，资合公司中不存在人的因素，也不予考虑或产生影响。相反，它以排除人的因素的存在为基础，在公司的设立与运作中只考虑资本因素，如股份有限公司和有限责任公司。

With regard to the companies of people, they are those in which the personal element exists and it has an effect upon the company and in assessing the shares. This is like the commercial companies of joint liability and the simple limited partnerships. This type is different from the companies of properties where the personal element does not exist, nor does it have any consideration or effect. Rather, it is based on annulling the existence of the personal element, and considers only the financial element in the establishment and performance of the company, like the joint stock (share) companies and the limited (share) companies.