现代公司的本质:营利性、赢利性抑或盈利性——基于词义辨析与营利性内涵的分析

On Nature of Modern Corporations:Analysis of Operation for Profit based on Comparison of Different Expressions

梳理公司的本质并在立法中加以合理疏导是当前和今后理论研究的一个重要任务,这在我国已基本完成股权分置改革和当前越来越强调公司社会责任的背景下显得尤为重要。然而,目前学界对公司本质的表述存在营利性、赢利性抑或盈利性之认识与使用的分歧,在造成误导的同时也引发了一定程度的以讹传讹。理清这一问题乃当务之急。因公司经营有风险而存在投入与产出对比后有盈余或亏损的情形,故公司的本质为重在目的或理想之营利,而非重在盈余结果之赢利或盈利,公司的营利性包括追逐利润最大化的动机、经营的持续性和有盈余应分配之根本性。

The study on corporate nature is a major theoretical task for legislation, particularly after the reform of equity division and with the increasing emphasis on corporate social responsibility. In theory, diversified terms are used to describe the corporate nature, such as operation -oriented, profit -oriented or profit as the mere end, which result in misunderstandings in concept and application. Since the operation risks definitely lead to profit or loss after evaluating input and output, profit is the objective or ideal for the corporate rather than the ends. Therefore, the corporate operation for profit includes seeking for the maximized profit, the consecutive operation and the distribution of profit.