公司规模的区分价值与应然标准

The Distinguishing Value and Normative Criteria of Company Size

基于第六次公司法修订的结构性改革定位,公开性标准和规模标准成为公司类型重构的两大选项。《公司法修订草案》同时吸纳了公开性标准和规模标准,将二者嵌入现有的公司类型体系之中,使其应用于差异化的公司治理形态。在我国公司法上,规模标准有其历史沿革,契合企业的实践形态,可以与公开性标准共同发挥公司类型区分的作用。就公司规模界定,存在自治决定与法定区分两种模式,后者能更好平衡自治与管制的关系。就公司规模界定标准,可区分一般事项和特别事项。就一般事项而言,公司规模可选择股东人数和注册资本的双重标准,将小规模公司界定为“股东人数较少且注册资本额较小”。就职工参与公司治理等特别事项,可设定特别的量化标准。从长期立法趋势而言,应提高小公司的量化标准,改“小公司—非小公司”的规制模式为“大公司—非大公司”模式,进一步释放公司自治空间。

Based on the orientation of the structural reform of the sixth amendment of Company Law,the Close/Public standard and the size standard have become the two main choices.The Draft Amendment of the Company Law utilized both the two standards,embedding them into the existing company type system,and applying them to differentiated corporate governance forms.In the Company Law of China,the size standard has its historical evolution,which conforms to the practical form of enterprise,and can play the role of distinguishing company type together with the Close/Public standards.In terms of the definition of the company size,there are two modes:autonomous decision mode and statutory mode,the latter can better balance the relationship between autonomy and regulation.In terms of the definition standard of the company size,it is possible to distinguish between general matters and special matters.In terms of general matters,the size of the company can choose the double standard of the number of shareholders and the registered capital,and the small company should be defined as“the number of shareholders and the registered capital is small”.Special quantitative standards can be set for special matters such as employee participation in corporate governance.In view of the long-term legislative trend,the quantitative standard of small companies should be improved,and the regulation mode of“small company—non-small company”should be changed to“large company—non-large company”,so as to further release the space of corporate autonomy.