论公司股东与债权人利益平衡机制的构建

On Construction of Benefit Balance Mechanism between Company Shareholders and Creditors

传统公司法一直以追求公司股东利益最大化为目标,以保护股东权利和利益为核心任务,很少考虑到公司债权人和公司其他相关人的利益。构建公司股东和债权人利益平衡机制是公司法的立法宗旨之一;是交易明确与安全原则的需要;是公司实现营利目的的有利保障;是实现资源优化配置的必然要求。完善公司股东和债权人利益保护平衡机制,应建立起效率居先、兼顾公平的公司法立法理念,赋予债权人必要的知情权和质询权,建立债权人权利受损的救济制度,完善对公司的财务会计监管制度,从而实现经济领域意义上的社会和谐。

Traditional company law always pursues shareholders＇ interest maximization, protects shareholders＇ rights and interests, and seldom considers the benefits of creditors and others related. One purpose of legislations is to construct benefit balance mechanism for shareholders and creditors, which is a need for definite transaction and security principle, an effective guarantee to realize profits, and an inevitable requirement to reach the most optimum distribution of resources. In a word, the government should estabhsh legislative principle of balancing efficiency and fairness, provide creditors necessary knowing and inquiry rights, build relief system when their interest was lost, improve supervision system on financing accounting, and realize social harmony in economic realm.