现代公司法已突破股东利益等同于公司利益的传统观念 ,把股东利益和非股东利益纳入其规制范围。为实现公司的平稳和持续发展 ,我国公司立法应当在经营决策、风险承担、公司收购等方面 ,完善协调股东利益与非股东利益的制度设计。 The modern company law has broken through the traditional concept that the interests of shareholders equals the interests of the company, and includes the interests of shareholders and non-shareholders in the scope of its regulation. In order to realize the steady and sustainable development of the company, the legislation of our country should improve the system design of coordinating the interests of the shareholders and the interests of the non-shareholders in terms of business decision-making, risk assumption and company acquisition.