老挝企业法（修订）第I编（中英对照）- 第1页
第I编 GENERAL PROVISIONS
本页为《企业法（修订）》第 I 编中英对照，按原文条文顺序排版。如有歧义，以老挝文官方文本为准。
第1条 目的
中文译文
《企业法》规定了设立、经营、管理和监督企业的原则、规则和措施，旨在促进各经济部门的生产、经营和服务，扩大生产力，改善生产关系，加强国民经济的发展和增长，提高各民族人民的生活水平。
English
The Enterprise Law stipulates principles, rules and
measures for establishing, operating, managing, and monitoring
an enterprise, with a view to promoting production, business, and
services in all economic sectors, aiming to expand productive
forces and improve productive relations, to strengthen the
development and growth of the national economy, and to
improve the standard of living of all ethnic groups.
第2条 企业
中文译文
“企业”是指拥有自己的名称、资产、管理体系和办公场所，并且
已按照本法规定注册的商业组织。
2
English
“Enterprise” means a business organization that has
its own name, assets, management system and office, and that
is registered in compliance with this Law.
2
第3条 术语解释
中文译文
本法中使用的定义术语应解释如下：
1.“商业”是指在从生产到提供服务的整个过程中，以获取利润和利用公共利益为目的而开展的活动；
2.“个体企业”是指由一人拥有的企业形式。个体企业为所有者的利益开展业务。所有者对企业的债务承担全部责任；
3.“合伙企业”是指至少两名或两名以上投资者为筹集资金而订立的合同，旨在共同经营业务并分享利润的企业形式；
4.“普通合伙”是指合伙人之间基于信任共同经营业务的合伙形式，
所有合伙人对企业的债务承担无限责任；
5. “有限合伙”是指一种合伙形式，
其中部分合伙人对企业的债务承担无限责任，
称为“普通合伙人”，而其他合伙人承担有限责任，
称为“有限合伙人”；
6. “公司”是指通过将资本划分为等值股份而设立的企业形式。
股东对公司的债务承担责任，
但以其未缴股款额为限；
7. “有限责任公司”是指股东人数至少为两人但不超过三十人的公司，
但本法第九十条第一款规定的情况除外；
8. “独资有限责任公司”是指只有一名股东的公司；
3
9. “公众公司”是指至少有三名创始股东，旨在通过证券法和相关法规规定的资本市场筹集资金的公司；
10. “股份”是指合伙企业或公司的资本，根据本法规定的合伙企业或公司类型，根据其价值可分为不等值或等值的部分；
11. “普通股”是指股东不能赎回的股份；
12. “优先股”是指股东可以赎回的股份，并且享有与普通股不同的特定权利和义务；
13. “股票证书”是指证明合伙人或股东在合伙企业、公司或公司中所享有的权利和所有权的法律文件；
14. “债券”是指公司发行的无担保贷款文件，
债券持有人享有法律权利，作为担保，
有权按约定收回本金及利息；
15. “合伙人”是指合伙企业中的投资者，
其享有每股一票的投票权，
投票权不取决于股份的资本价值；
16. “股东”是指公司中的投资者，
其享有每股一票的投票权，
投票权取决于其持有的股份数量；
17. “股息”是指分配给合伙人或股东的款项，
该款项来源于合伙企业或公司的净利润，扣除初始资本、成本、对政府的义务和债务；
18. “法定人数”是指会议合法召开所需的最低出席人数；
4
19. “清算人”是指由法院或企业指定，负责执行与已解散企业资产变现相关的权利和义务，以便将资产清算给企业的债权人以及相关企业的所有者、合伙人或股东的人；
20. “企业登记证”是指根据法律规定证明企业成立的文件；
21. “营业执照”是指由相关行业机构根据法律规定颁发的证明企业合法经营的文件；
22. “不在管制清单上的经营活动”是指需要营业执照的活动和无需营业执照即可进行的活动；
23. “劳动资本化”是指构成资本的体力劳动或脑力劳动。
English
Defined terms used in the Law shall be interpreted as
follows:
1. “Business” means an activity operating at one or
all stages, starting from the stage of production to the
provision of services, aiming to gain profits and utilize
benefits for the public interest;
2. “Individual enterprise” means a form of enterprise
owned by one person. Individual enterprises conduct
business in the interests of an owner. The owner is solely
and unlimitedly responsible for the enterprise’s liabilities;
3. “Partnership” means a form of enterprise created
on the basis of a contract of at least two or more investors
for mobilization of capital, with a view to jointly
conducting business and sharing the profits;
4. “Ordinary partnership” means a type of
partnership conducting business jointly by its partners,
based on trust between themselves, and all partners are
unlimitedly responsible for the enterprise’s liabilities;
5. “Limited partnership” means a type of partnership
in which some partners are unlimitedly responsible for the
enterprise’s liability, called “general partners”, and others
have limited liability, and are called “limited partners”;
6. “Company” means a form of enterprise created by
dividing t h e capital into shares of equal value. The
shareholders are responsible for the company’s liabilities up
to the value of the unpaid portion of their shares;
7. “Limited company” means a type of company
having as shareholders at least two persons but not
exceeding thirty persons, except in the case described in
paragraph one, Article 90 of this Law;
8. “Sole limited company” means a type of company
having one shareholder;
3
9. “Public company” means a type of company having
as founding shareholders at least three persons, that aims to
raise funds through the capital markets as identified in laws
and regulations related to securities work;
10. “Share” means the partnership’s or company’s capital
divided into portions of non-equal or equal value depending
on the type of partnership or company as specified in this
Law;
11. “Common share” means a type of share that the
owner of the share cannot redeem;
12. “Preferred share” means a type of share that the
owner of the share can redeem and has specific rights and
duties different from common shares;
13. “Share certificate” means a legal document
showing the portion of the partner’s or shareholder’s right
and ownership in a partnership and company or shareholder;
14. “Debenture” means a company’s loan document
without an unsecured debt security such that the debenture
holders have legal rights as a guaranty to get paid back their
money with interest as agreed;
15. “Partner” means an investor in the partnership who
has the right to vote for one share per one vote without
depending on the capital value of the shares;
16. “Shareholder” means an investor in the company
who has the right to vote one share per one vote depending on
the number of shares held;
17. “Dividend” is an amount of money distributed to
partners or shareholders deriving from the partnership’s or
company’s net profit after deducting initial capital, costs,
obligation to the government, and debts;
18. “Quorum” means the minimum number of meeting
attendees that legally allows the meeting to open;
4
19. A “Liquidator” is a person appointed by the court
or enterprise to carry out rights and duties regarding asset
mobilization of a dissolved enterprise, in order to liquidate
the assets to the enterprise’s creditors and to the owners,
partners, or shareholders of relevant enterprises;
20. “Enterprise registration certificate” means the
document certifying the establishment of an enterprise
according to the Law;
21. “Business license” means a document certifying the
business operation in any business from the relevant sectoral
agencies as specified in the Law;
22. “Business activities that are not in the control
lists” means activities that require a business license and
activities that can be conducted without a business license; and
23. “Capitalization as labor” refers to physical or
mental labor that constitutes capital.
第4条 国家对企业的政策
中文译文
国家鼓励和促进国内外个人、法人和组织依法在各领域设立企业或参与商业活动，为此，国家制定税收政策、征收税款、制定法规、采取措施，并提供信息、服务和其他便利措施，以促进经济和社会发展。
国家保护企业在合法商业活动中使用的资本和资产等合法权益。
English
The State encourages and promotes individuals, legal
entities, and organizations, both domestically and internationally,
to establish enterprises or participate in business operations in all
sectors in accordance with the Law by setting tax policies, taxes,
regulations, measures, providing information, services, and
other facilities for enterprises with a view to contributing to the
development of the economy and society.
The State protects the legitimate rights and interests
of enterprises such as capital and assets used in legal business
activities.
第5条 企业运营原则
中文译文
企业运营必须遵守以下原则：
5
1. 根据政策方针、法律和国家社会经济发展规划，并在相关部门机构的管理下设立和经营企业；
2. 遵守《企业会计法》规定的会计准则；
3. 公平、透明、接受检查；
4. 依法允许群众组织参与。
English
Enterprise operations must comply with the following
principles:
5
1. Establish and operate a business in accordance with
policy guidelines, laws and national socio -economic
development plans, and under the management of relevant
sectoral agencies;
2. Comply with the accounting rules as stated in the Law
on Enterprise Accounting;
3. Be fair, transparent, and available for inspection; and
4. Participation of mass organizations according to the
law.
第6条 设立企业的权利
中文译文
老挝公民、永久居民、居住在老挝人民民主共和国的无国籍人士以及外籍人士（包括他们的组织）均有权根据老挝人民民主共和国的法律开展商业活动。
English
Lao citizens, permanent residents, persons without
nationality residing in the Lao People’s Democratic Republic
and expatriates, including their organizations, are all entitled
to conduct business operations in accordance with the laws
of the Lao PDR.
第7条 平等营商环境
中文译文
所有经济部门，无论是国外的还是国内的，都是相互关联的，并且在法律面前平等竞争，以期提高生产力，扩大生产、商业和服务。
English
All economic sectors, foreign or domestic, are
interrelated and compete on an equal footing before the law
in conducting business, with a view to increasing productive
forces and expanding production, businesses, and services.
第8条 企业义务
中文译文
企业有义务：
按照其宗旨和会计准则开展业务；
履行对国家的义务；
加入社会保障体系；
保护劳动者的合法权益；
保护环境；
提供信息；
与国家和公共安全部门合作并为之做出贡献。
6
English
Enterprises have the obligation to conduct business
in compliance with their purposes and their accounting rules,
perform their obligations toward the State, join the social
security system, protect the legitimate rights and interests
of workers, preserve the environment, provide information,
cooperate with and contribute toward national and public
security.
6