论新《公司法》的溯及力——对最高人民法院司法解释的诠释  

Retroactivity of China s New Company Law: Understandingof theJudicial Interpretation of the Supreme People s Court

作　　者：刘俊海[1] Liu Junhai

机构地区：[1]中国人民大学法学院

出　　处：《地方立法研究》2024年第5期1-22,共22页Local Legislation Journal

基　　金：全国工商联2024年重点课题“法治民企课题研究”(2024K20310)的阶段性研究成果。

摘　　要：新《公司法》不溯及既往是基本原则,溯及既往是例外规则。《最高人民法院关于适用〈中华人民共和国公司法〉时间效力的若干规定》明确了新《公司法》的有限溯及力,仍有再解释余地。既判力优位规则平等适用于各类生效裁判文书。有利溯及规则本身具有高度的模糊性与不确定性,该规定将此规则置换为“更有利于实现新《公司法》立法目的”是睿智之举,但未明确立法目的之优先顺序。有利溯及或新法立法目的优位都应有利于新《公司法》九大核心价值体系整体、均衡与全面的实现。裁判者应着眼于提取立法价值之间的最大公约数,画大公司利益相关者利益的同心圆。有必要细化解释新法立法目的优位、促成法律行为有效性、遏制履约风险外溢、填补旧法漏洞与完善旧法细节等溯及力规则。The new Company Law does not have retroactivity as a basic principle,and retroactivity is an exception.The“Several Provisions of the Supreme People s Court on the Retroactivity of the Company Law of the People s Republic of China”clarifies the limited retroactivity of the new Company Law,but there is still room for reinterpretation.The rule of res judicata primacy applies equally to the effective judgments and arbitration awards.The favorable retroactivity rule per se is highly ambiguous and uncertain.It is a wise move for the Provisions to replace this rule because they are“more conducive to the realization of the legislative purpose of the new Company Law”.However,the Provisions failed to clarify the priority of the legislative purpose.Both favorable retroactivity and priority of the new legislative purposes should be interpreted as being conducive to the overall,balanced and comprehensive realization of the nine core value systems of the new Company Law.Judges should focus on maximizing the common denominator between legislative values and draw concentric circles of interests of stakeholders of companies.It is necessary to further explain retroactive rules including prioritization of the new legislative purpose,empowering the effectiveness of civil legal acts,curbing the spillover of performance risks,filling the loopholes of old laws,and refining the provisions of old laws.

关 键 词：公司法 法不溯及既往 有利溯及规则 立法法 司法解释 

分 类 号：D922.291.91[政治法律—经济法学]