中国企业家精神的法律内涵与规范适用  

Legal Connotation and Normative Application of Chinese Entrepreneurship

作　　者：刘斌[1] LIU Bin

机构地区：[1]中国政法大学民商经济法学院

出　　处：《北方法学》2024年第5期21-36,共16页Northern Legal Science

基　　金：司法部法治建设与法学理论研究部级科研项目“金链条资本治理体系中董事权责配置研究”(22SFB4023)的阶段性成果。

摘　　要：新《公司法》在立法目的条款中增加了“弘扬企业家精神”的内容,是我国公司法精神气质的进阶塑造,对整个公司法体系均有实质映射。公司法层面的企业家精神具有规范性,以促进企业家自治为中心,以尊重企业家自由决断为要义,是商事自治原则的另一种表述。企业家精神入法不应仅停留在形式入法层面,而应当实现实质入法。引入企业家精神条款,标志着公司治理框架从克服代理成本模式转向企业家激励兼容模式,从所有者中心转向管理者中心,从冲突治理型公司法转向进取型公司法。《公司法》在权责平衡的基础上重新定义了自治弹性的公司治理结构。企业家精神条款具有阐释法律条文、支撑裁判说理、决断利益衡量和价值冲突的司法适用功能。The new Company Law adds the content of“promoting entrepreneurial spirit(Entrepre-neurship)”to the legislative purpose clause,which is an advanced shaping of the spirit of Chinese com-pany law and has a substantial reflection on the entire company law system.Entrepreneurship at the com-pany law level is normative,centered on promoting entrepreneurial autonomy and respecting the free de-cision of entrepreneurs.It is another expression of the“principle of commercial autonomy”.The entre-preneurship should not only be included in the law in form but should be included in the law in sub-stance.The introduction of the entrepreneurship clause marks a shift in the corporate governance frame-work from an agency cost overcoming model to an entrepreneur incentive compatible model,from an own-er-centered to a manager-centric one,and from a conflict-governed corporate approach to an aggres-sive corporate approach.In line with this,the Company Law redefines the autonomous and flexible cor-porate governance structure on the basis of a balance of rights and responsibilities.The entrepreneurship clause has the function of judicial application of interpreting legal provisions,supporting the reasoning of adjudication,deciding the evaluation of interests and value conflicts.

关 键 词：企业家精神 商事自治原则 进取型公司法 公司法修订 

分 类 号：F272.91[经济管理—企业管理] D922.291.91[经济管理—国民经济] D64[政治法律—经济法学]