公司设立制度之价值分析

Value Analysis of System Setting Up by the Corporation

公司设立制度立法的价值考量主要有两个目标:即交易安全和效率。然而,这两个价值目标在公司设立制度中存在冲突。每个国家在不同历史时期的立法均会有所侧重,所以,两价值的协调需要从历史和发展的眼光出发。我国的公司设立制度偏重交易安全的价值目标,但从运行的结果来看,不但没有很好地维护交易安全,反而影响了效率价值。

There are two main purposes for the corporation to set up system, i.e. business safety and business efficiency. However, there is conflict between the two purposes. In different history times every country has its stressed point when it makes laws. So, the regulation of the two values should start from both the history and the developing angles. In our country, when the corporation sets up systems, it often pays attention to the value purpose of business safety; but judging from the operating result, it doesn＇t wall maintains the business safety, on the contrary, affects the efficiency value.