论我国公司治理的法律保障之不足及其完善

On the Legal Imperfections in Corporate Governance and Its Perfection Tactics

2006年修订的公司法,改善了我国公司法的治理结构,由于我国公司法实践起步较晚,公司法理论研究较薄弱,存在一些不足,导致国内股权激励有许多法律不完善之处,缺乏对股权激励方法的具体规定,限制了股权激励制度的发展。公司法的新的改革阶段又要开始,我们应在股权激励、累积投票、股东派生诉讼、法人人格否认、中小股东利益保护等相关制度方面进行思考,使我国公司法律制度更具可操作性,为促进公司制度发展提出建议。

The 2006 Company Law of PRC improves the system on the governance structure of the company. Limited by the absence of enough practice on the company law, corresponding theoretic studies are unsubstantial, especially on the system of share incentive. A new phase of reform of the Company Law will be started. To make the company legal system more practical, correlative systems should be studied thoroughly, such as, on share incentive, Cumulative Voting, Shareholder Derivative Litigation, disregard of corporate personality and protection of small and medium shareholder＇ s interests.