Up to now, there are more than 30 million registered legal person enterprises in China. If the company is the core cell of the market economy, then the limited liability system is the booster for the company to take off. Limited liability system is the product of social and economic development and plays an important role in the development of modern companies. It overcomes the personal bankruptcy risk brought by the bankruptcy of shareholders of unlimited companies, stimulates people to invest actively, facilitates extensive fund raising, and greatly promotes the development of large companies. Butler, a famous American company law scholar and then president of Columbia University, gave a wonderful speech entitled "Politics and Economy" at the annual dinner of 19 1 new york Chamber of Commerce 143, and spoke highly of the company and the limited liability system. He put it this way: "Limited liability company is the greatest unique invention in modern society, and it is better in terms of its social, ethical, industrial and political effects." Even steam engines and electric power are far inferior to the heavy equipment of limited liability companies. Not only that, if there were no limited liability companies, steam engines and electricity would become weak. "It can be said that the advanced system design itself can be transformed into productive forces.