公司法律形态结构改革的走向

现行公司法上,公司法律形态存在着结构性问题。有限责任公司虽属封闭公司,但没有涵盖发起设立股份有限公司,而股份有限公司却容纳了公开公司和封闭性的发起设立股份有限公司。这种结构导致了封闭公司适用不同规则,公开性股份有限公司、封闭性股份有限公司适用同样的规则。公司法改革的取向是整合封闭公司资源,重塑有限责任公司形态,涵盖所有封闭公司,并使股份有限公司仅具有公开公司特点,不再涵盖发起设立的公司。在此基础上,同一法律形态的公司适用同样的规则,以利公司法现代化。同时,实现公司法体系一元化,外商投资有限责任公司与内资有限责任公司并轨,这是重塑有限责任公司形态的应有内涵。

The Directions of the Structure Reform of Company Legal Forms

There is a structure problem with company legal forms in the existing company law.Although a limited liability company belongs to closed company,it does not cover proposing to set up a joint stock company;rather,a joint stock company covers the fact that it can be proposed to be set up by closed company and public company.The structure brings about the closed company applying different rules but the public joint stock company and the closed joint stock company applying same rules.The directions of company law reform are to integrate closed company resources,rebuild limited liability company forms,cover all the closed companies,and to make the joint stock company only have the characteristic of public company and no longer cover the company that can be proposed to be set up.Based on the above,companies with one legal form apply same rules so as to benefit the modernization of company law.In addition,realizing the unification of company law system and the combination of foreign investment joint stock companies and domestic joint stock companies is the essence that should be contained in rebuilding limited liability company forms.