关于公司与企业法人几个问题的分析--由《公司法与公司治理结构认识误区》一文引起的思考

本文认为 ,公司的本义在于资本所有权的联合 ,但公司作为法人企业则应同时具备独立地享有和支配公司全部资产、并独立地对外承担民事责任的能力。由此 ,本文对股份合作制企业、夫妻型公司、一人公司、有限责任和多人代表制度等问题逐一作了分析。另外 ,本文提出了从归属和权能两个方面界定公司资产所有权的思路。认为 ,从最终归属上 ,企业的资产所有权属于股东 ;但在权能方面 ,企业资产的所有权则为股东与公司分别享有。股东的权能主要体现为收益 ,公司的权能主要体现为对企业资产的占有、使用和处分。因此 ,国有企业的法人地位与其资产所有权的全民性质并不矛盾。

The Analysis on Several Conceptions Of Company and Business Corporation

The questions, which arise from the original conception of company and business corporation, concerning the stock-cooperative enterprise, husband and wife company, limited liability, as well as the institution of multi-representative, etc., have been discussed from the view-point that a company, if a corporate entity, suggests not only the union of capital ownership, but also requirement of the capacity both to possess the whole company property and to bear the full civil liability independently. On the other hand, the ownership of the company property can be defined from two points of view: on the sense of ultimate relationship, it belongs to the stockholders, but as to the dimensions of legal power, they are shared respectively by stockholders and company. So, no contradiction can be found between the corporate status of a state company and the ownership by the whole people.