新《公司法》弘扬企业家精神的制度回应

Institutional Response to Promoting Entrepreneurial Spirit in the New Company Law

新《公司法》增加“弘扬企业家精神”的立法目的表明了公司法需要更好地发挥鼓励投资创业、保护企业家权益以及推进创新精神的重要制度功能。在公司法语境下,企业家最接近于控股股东或者实际控制人。公司法语境下的“企业家精神”可以从个体、组织和社会三个层面来理解和把握。新《公司法》在立法目的、准入制度、治理机制以及问责机制等方面体现出“弘扬企业家精神”的重要创新。公司法对于控制权的妥当规制是“弘扬企业家精神”的关键制度,新《公司法》构建了控制权识别规则、控制权行使规则和控制权责任规则。下一步需要提升控制权识别规则的可操作性,完善控制权取得方式和权利内容的规定,并以合规制度和容错机制为企业家铸造“安全港”。

The legislative purpose of adding“promoting entrepreneurial spirit”to the new Company Law indicates that the Company Law needs to better play its important institutional functions of encouraging investment and entrepreneurship,protecting the rights and interests of entrepreneurs,and promoting innovation spirit.In the context of company law,entrepreneurs are closest to controlling shareholders or actual controllers.The entrepreneurial spirit in the context of company law can be understood and grasped from three levels:individual,organizational,and social.The new Company Law embodies important innovations in promoting entrepreneurial spirit in terms of legislative purposes,access systems,governance mechanisms,and accountability mechanisms.The proper regulation of control rights in the Company Law is a key system for promoting the entrepreneurial spirit.The new Company Law has established rules for identifying control rights,exercising control rights,and establishing control responsibility rules.The next step is to enhance the operability of the rules for identifying control rights,improve the regulations on the methods and content of control rights acquisition,and create a“safe harbor”for entrepreneurs through compliance systems and fault tolerance mechanisms.