我国公司法定类型的反思及逻辑建构

Reflection and Reconstruction of Company Organization Form in China

自公司诞生以来,公司这一组织形式就受到各国商业实践和立法的特别重视。各国商事立法均对公司类型加以规定,并分门别类地对公司设立、股东权利、公司治理等进行相应规范。虽然商事逻辑的共通性拉近了各国立法上的公司类型,但各国在公司法定类型及相应公司规制上的差异仍旧鲜明。这也反映在我国学界对公司法定类型的争议上。我国公司法定类型改革应坚持本土商业实践逻辑,并确保改革成本最小化。由此,保留有限责任公司和股份有限公司,并按公司规模大小进一步区分出大型公司与小型公司,就成为理性选择的结果。具体而言,在有限责任公司中,增设大型公司,明确大型公司认定标准,并在公司机关设置、财务会计制度等方面给予相对严格的例外规定;在股份有限公司中,增设小型公司,对其赋予更加灵活、便捷的自治,并将上市公司扩增为公众公司。

Since the birth of company,the organization form of company has received attention from the business practice and the legislators of many countries.The rules of company establishment,shareholders rights and corporate governance are set up on the basis of the company organization form.The similarities of company organization form in jurisdictions are attributed to business logic,but the difference of company organization form in jurisdictions is more obvious.It is important that the reform of company organization form of Chinese Company Law should follow local business logic and minimize the cost of reform.The rational choice is to retain the limited liability company and the stock company,and to discriminate between the large company and the small company.It is necessary for the limited liability company to add the large company and to clearly define the judgment standard.It is necessary for the stock company to add the small company and to change the listed company to public company.