试论《公司法》关于公司组织形式变更制度的发展与缺陷

On the Development and Deficiency of Reform System of the Form of Company Organization in The Law of Company in China

总体而言,各国(地区)公司法对公司组织形式变更的规定可分为限制主义与非限制主义两种。修订前的《中华人民共和国公司法》采取的是严格限制主义,只允许有限责任公司到股份有限公司的单向转换,违背了公司意思自治原则,限制了公司经营过程中的自由选择权。2006年1月1日起全面实施的修订后的《中华人民共和国公司法》就此适时调整,做出了相对宽松的限制主义立法选择,满足了公司灵活经营发展的需要。

In short, the laws of company in the world, which regulate the form of reform of organization in company, are divided into two parts. One is restrictionism, and the other is non-restrictionism which is adapted in the old Law of Company in China and allows for single-direction exchange from limited duty company to limited company. But it disobeys the autonomy principles of company, and restricts reasonable option during the management of company. Therefore, the new Law of Company, which makes relatively wide legislation option of restrictionism and meets the needs of flexible management development of company, is adjusted to adapt to current situation.