中美社会企业法律规制比较研究及对中国的启示

A Comparative Analysis on the Social Enterprise Legislation between the United States and China

随着社会企业运动的不断深化,美国各州出现了以共益公司制度为代表的一系列新型法律形式。以企业目的、可问责性和透明度标准为主要内容的共益公司制度是对当下市场需求的回应,能够满足消费者、投资者、政策制定者和社会企业的多重需求,与其他组织形式相比具有独特的优势和价值。共益公司立法反映了社会治理模式的深层变革,是现代治理理论的具体实践和体现,对完善我国社会企业法律制度具有重要参考意义。强化治理结构和问责机制,通过影响力评估标准发挥外部市场规制是健全我国社会企业制度的关键。

As a result of the social enterprise movement,different states in the U. S. have introduced a series of new legis-lations,and benefit corporation law is the typical example which attracts a lot of attention. Focus on the mission of socialenterprises,the accountability and the requirements on transparency,this new legal form of benefit corporation is an betteranswer to the variable demands of consumers,investors,policy makers and the social entrepreneurship itself,which con-tributes unique values and advantages compared to other existing legal forms. As a new tool under the theory of new govern-ance,social enterprise law gives way to reflexive rules that allow for flexibility and adaptability in the face of changing phe-nomena. While this wave of social enterprises is reaching China,it is vital to build a legal framework to promote the move-ment,especially in establishing an accountability mechanism under the existing Chinese laws,which can be achieved by re-sorting to two tools:internal corporate governance and external market discipline.