试论我国关于公司转投资主体的法律限制

公司进行转投资是公司法人实现其自身目的的重要手段,然而我国现有公司法律法规存在着诸多有关公司转投资主体的限制,包括对内外资公司的转投资主体作出了区别规定的歧视性限制,以及对投资公司、控股公司等存在着立法缺口以至于无法正确适用的限制等。然而,从内外环境来看,此诸多限制已越来越不合时宜。从内部环境来看,我国的市场经济逐步建立起来,要求市场主体具有平等的地位;从外部环境来看,我国已加入WTO,WTO协议要求我们给予外资公司以国民待遇,同时要求我国法律在立法和实施过程中严格遵循透明度原则。试图对我国关于公司转投资主体的法律限制及其不足与对策进行初步探讨和分析,以期对我国公司法等相关法律的修改提供些许参考。

On the Legal Restrictions of China over Companies' Investment from Investment Body Perspective

Company's making the investment is the important means that realize its purpose. But the existing laws and regulations of our country have a great deal of restrictions on the investment body of company, including the discrimination of investment body between the domestic company and the corporation with foreign capitals, and the limitations of reasonable application because of the absence of definition of the investment company and the holding company, etc. However, according to internal and external circumstances, those restrictions are more and more unseasonable. According to inside circumstance, market economy of our country is setting up progressively, it requires market body have equal positions; According to outside circumstance, our country has already entered into WTO, under the WTO agreements the corporations with foreign capitals should be entitled national treatments, and we should carry out the transparency during the legislation and performance of the laws and regulations. This text is making preliminary discussion and analysis on the restrictions and the perfection of laws and regulations restraints about the investment body. I expect to offer some proposes about the modifications on the company law of our country and others.