制度如何引导人──对不年检公司执照被吊销问题的法经济学分析

How Do Institutions Direct People——A Legal Economic Analysis of Revocation of Business License due to Non-acceptance of Annual Corporation Checkup

公司因违法行为而被吊销营业执照和因不参加年检而被吊销营业执照有着相当的差异,目前的制度对后者采取了一种想当然的、过于简单化的处理方式,它没有实质性地、有效地改变相关主体的利益结构。因此应该进行制度变革,降低公司注销成本,提高公司被吊销的代价,使制度能够有效引导人的行为,从而以最低代价实现其应有的规范功能。

Revocation of the business license because of illegal acts is quite different from that because of non-acceptance of the annual corporation checkup. The current institution inflicts a too simple punishment on the latter, which has not substantially and effectively changed the interest structure of the related subject. Therefore, an institutional change is to be effected, i.e. decreasing the cost of compliance and increasing the cost of the corporation license′s revocation so as to make the institution direct the legal person′s acts effectively,and realize the due functions to be exercised by the institution at the lowest cost.