公司利益的构成因子——以主体的视角观察

The Components of Corporate Interest:Angle of Subject

公司相关主体的利益可通过信托模式或参与模式融入公司利益。信托模式下的公司利益构成因子呈现出开放的结构,但受到一定因素的制约。股东利益、雇员利益、债权人利益可成为参与模式下的公司利益构成因子,政府利益较少成为参与模式下公司利益构成因子。是否可成为参与模式下公司利益构成因子应考量必要性、可行性,并进行成本考量。董事利益可成为信托模式下的公司利益构成因子,但不应成为参与模式下的公司利益构成因子。

Through fiduciary model and participation model,corporate related subjects'interest can be integrated into corporate interest.The structure of the corporate interest in fiduciary model is open,although it is still restricted by some factors.The shareholders'interest、employees'interest and creditors'interest can be integrated into corporate interest in participation model while the governmental interest can not.Whether the interest of a certain group can be ingrates into corporate interest in participation model depends on the necessity,the feasibility and the cost.The directors'interest can be integrated into corporate interest in fiduciary model while it can not be integrated into corporate interest in participation model.