公司本质论纲——公司法理论体系逻辑起点解读

On the essence of company law

对公司本质的承诺直接决定着公司法理论的走向。本文从超越“唯一本质观”出发 ,全面评述了法人拟制说、法人否认说和法人实在说的理论优势和局限及其对立法实践的影响。在此基础上 ,介绍了“公司的合同理论”的基本主张 ,系统分析了该种公司本质观的理论优势 ,认为对公司本质的这种承诺必将引发公司法研究的整体转向 ,为公司法研究提供一个极具潜力的理论生长点。

It is the understanding of the essence of company that decides the theoretical trend of company law. The starting point of this article is going beyond the idea of unique company essence,demonstrates comprehensively the theoretical advantages and limitations of the artificial entity theory,the entity negation theory and the entity existence theory and their impacts on the practice of legislation. Based on this,it introduces the fundamental positions of the contract theory,analyzes systematically the strong points of such understanding of company essence,considers that it must initiate the theoretical shift of the study of company law entirely and provides a growing point with great potentialities for the research of company law.