我国公司类型及其治理规则的改革创新:比较法律经济分析视角  

The Reform and Innovation of China’s Company Types and Their Governance Rules——From the Perspective of Comparative Legal and Economic Analysis

作　　者：周林彬[1] 官欣荣[2] Zhou Linbin;Guan Xinrong(School of Law,Sun Yat-sen University,Guangzhou 510275,P.R.China;School of Law,South China University of Technology,Guangzhou 510006,P.R.China)

机构地区：[1]中山大学法学院,广州510275 [2]华南理工大学法学院,广州510006

出　　处：《山东大学学报（哲学社会科学版）》2022年第6期141-152,共12页Journal of Shandong University(Philosophy and Social Sciences)

基　　金：国家社科基金重点项目“《民法总则》制定后我国商法一般条款的立法完善研究”(17AFX021)。

摘　　要：公司类型及其治理规则属于公司法的“基础设施建设”,需要系统性、协调性、适应性的改革创新设计。基于此,运用比较法律经济分析工具,结合公司法修订稿解读,从普通VS特殊、形式VS实质、实体VS程序、(公司法)体内VS体外四个维度展开公司类型及其治理规则分析,提出了从以往满足普通公司类型的立法供给转向创新国有出资公司类型的特别法规范,从拘于形式区分标准转向侧重实质区分标准,从偏重公司类型实体规则转向补强“求同存异”的程序规则建设,从关注公司法内部体系完善转向兼顾外部体系多元化制度安排,以求公司法改革实益之最优化。The types of companies and their governance rules belong to the “infrastructure construction” of the company law, which requires systematic, coordinated and adaptive reform and innovation design. Using comparative legal and economic analysis tools, combined with the interpretation of the revised version of the company law, the company types and their governance rules are analyzed from four dimensions of ordinary rule vs. special rule, form rule vs. substance rule, entity rule vs. procedure rule,(company law) internal rule vs. external rule. Thus, the main objective of the company types reform are changed from formal differentiation standards, from focusing on the entity rules of the company type to strengthening the construction of procedural rules of “seeking common ground while reserving differences”, from focusing on the improvement of the internal system of the company law to considering the diversification of the external system, in order to optimize the benefits of the reform of the company law.

关 键 词：公司类型 治理规则 改革创新 比较法律经济分析 

分 类 号：D922.291.91[政治法律—经济法学] D923[政治法律—法学]