摘要
2014年日本《公司法》改革主要是在以下两项主旨下进行的:第一,吸引外资,提高企业国际竞争力和公司治理水平;第二,解决实务问题,对2005年日本《公司法》的立法短缺进行补全。针对第一项改革主旨,日本立法者所采取的主要措施为推进独立董事制度的适用。此措施由于只在独立董事的数量要求这一形式意义上进行了改革,其并没有达到预期的改革效果。出于促进我国政策实行、改善我国企业的公司治理等原因,这两项改革主旨也应适用于我国新时代的《公司法》改革。我国立法者应在坚持这两项改革主旨的同时,吸取日本《公司法》改革在实施后所反映出的失败经验,注意从实质上对独立董事制度进行改革,并且注意区分国有企业和民营企业,以解决此区分的立法缺失给实务带来的种种问题。
The reform of Japan’s company law in 2014 was mainly based on the following two main guiding ideas:first,attracting foreign investment,improving the international competitiveness of enterprises and corporate governance level;second,solving practical problems and closing the legislative loopholes of the Japan’s company law of 2005.Regarding the first guiding idea,promoting the application of independent director institution was the main measure taken by Japan’s legislators.This measure has not achieved the desired effect because it only reforms the independent director institution in the form of number requirement of independent directors.For the reasons of promoting the implementation of policies and improving the corporate governance of enterprises,these two guiding ideas should also be applied to the reform of China’s company law in the new era.While insisting on these two guiding ideas,Chinese legislators need to learn from the failed experience of the implementation of Japan’s company law reform.They should try to improve the substantive independence of the independent directors.In addition,they should pay attention to the distinction between state owned enterprises and privately owned enterprises in order to solve the practical ploblems caused by the lack of this distinction in domestic law.
作者
郭远
GUO Yuan(Law Department,Peking University,Beijing,100871,China)
出处
《现代日本经济》
CSSCI
北大核心
2019年第4期67-82,共16页
Contemporary Economy OF Japan
关键词
公司法改革
改革主旨
日本《公司法》
独立董事
国有企业
reform of company law
guiding ideas of reform
Japanese Company Law
independent directors
state-owned enterprises