有限责任内涵的实证分析——一种公司损失分摊的法律规则  

Positive Analysis on the Connotation of Limited Liability——A legal rule of company losses apportion

作　　者：储育明[1] 

机构地区：[1]安徽大学法学院,安徽合肥230039

出　　处：《河北法学》2012年第1期95-99,共5页Hebei Law Science

摘　　要：有限责任既不是公司的法律责任,也不是股东的法律责任,而是一种公司损失的分摊规则。从实证角度分析,有限责任是股东分摊公司"有限损失"的一种制度设计。根据有限责任规则,股东对公司损失实行"定额分摊",而社会(主要但不限于债权人)则实行"余额分摊"。鉴于公司损失涉及到社会分摊问题,公司不仅是"利益共同体",也是"损失共同体",这是公司相关制度刚性设计的基础。As a rule of apportion losses between the company and the shareholders, limited liability is neither the liability of the company nor the shareholders＇liability. Actually, limited liability means the shareholders will share part of losses of the company on the basis of positive analysis. By the rule of limited liability, the shareholders should share the quota losses of company, but the society which it means mainly but not limited to creditors has to share the rest of company＇s losses. It is the basis of rigid design of the system of the company which it is not only the community of benefit but also the community of losses.

关 键 词：有限责任 损失分摊 社会责任 实证分析 

分 类 号：DF411.91[政治法律—经济法学]