美国LLC制度及其对中国公司法变革的启示——以日、韩修法对LLC制度的引入为视角  

Expansion of LLC and Its Inspiration to Company Law Reform of China

作　　者：崔文玉[1] 赵万一[1] 

机构地区：[1]西南政法大学,重庆401120

出　　处：《现代法学》2013年第6期158-170,共13页Modern Law Science

基　　金：司法部国家法治与法学理论研究项目重点课题"证券市场投资者利益保护法律制度研究"(SFB1006)

摘　　要：具有典型美国特色的LLC向其他法域的扩张现实表明:设立限制少,税负低,经营战略灵活的国家更受到企业的青睐。我国公司法虽然在设立条件上有所放宽,但由于采取僵硬而严苛的设立制度,从而使企业经营者在企业形态确定、内部组织结构治理等方面提供的选择性较少,作为市场经济精髓的营业自由受到较大限制。面对资本的不断流失,我国有必要对现有的企业样态进行检讨,积极引进在发达国家行之有效的企业形式。其中最具代表性的LLC制度更有尽快引进之必要。As a legal form of enterprise, LLC has typical characteristic of USA. Its expansion to other are- as of law shows that al companies. Laws those host countries with less restrictive, lower tax burden are more favored by muhination- regarding to the establishment of companies in China have been relaxed, however, there are still less choices for multinational companies in terms of the forms of enterprises and the internal organiza- tional governance due to rigid rules of establishment, which largely limits the enterprise freedom, the essence of free market economy. Facing gradual evacuation of FDI, China should review the existing forms of enterprises. In this case, Limited liability company LLC） , the most representative form of various enterprises, should be paid more attention in China.

关 键 词：有限责任公司 LLC 单一赋税 业务执行者责任 侵权行为责任 

分 类 号：DF411.91[政治法律—经济法学]