中華人民共和國公司法之研究--以2005年公司法的修正為主

Abstract

摘要 《中華人民共和國公司法》頒布於1993年底，自1994年7月1日開始施行，雖曾於1999年、2004年因加強國有獨資公司、發展高新技術、擴大公司融資的急需而先後修改過三個條文，但這些小幅度的修正實不足以應付近年來中國大陸市場經濟體制的巨大變革，因此2005年第10屆全國人大常委會通過修訂《公司法》，即本論文乃係以中國大陸2005年《公司法》的修正為主軸，進行比較與分析。 本論文係以分析實證法學研究途徑為主，社會法學研究途徑為輔助，並藉由文獻分析法和比較研究法來處理中國大陸《公司法》修正與發展的問題。就本論文的架構而言，分為緒論、本論和結論三大部分，本論部份，首先由第二章中國大陸《公司法》的歷史背景探討起；爾後，第三章與第四章，藉由跨時和跨地的比較分析方法之研究，針對《公司法》在1993年制定和2005年修正的不同時間點上，以及針對兩岸《公司法》的立法沿革與內容進行比較；最後，第五章藉由2005年《公司法》的修正，探討中國大陸《公司法》與中國大陸經濟轉型間的關連性，並進一步的探討加入WTO後的中國大陸，未來該如何協調《公司法》與三資企業法等相關法律規範間的關係。 總的來說，本論文認為中國大陸2005年《公司法》的修正，乃是將控制型的舊《公司法》轉為激勵型的現行《公司法》，並讓兩岸《公司法》在趨同的方向上前進著，也就是說中國大陸2005年《公司法》的修正是走在與國際接軌的道路上。甚且，中國大陸《公司法》2005年的修正既體現市場經濟關於平等、效率與安全的內在要求，亦體現WTO規則的外在要求。因此，未來中國大陸為了適應加入WTO後需符合國民待遇原則的需求，內、外資企業統一立法，將是大勢所趨，更是中國大陸欲建立和完善社會主義市場經濟法律體系的必經之路。

Abstract Company Law of the People’s Republic of China was promulgated at the end of 1993, and came into force on the first day of July, 1994. Although three articles of the law had been adapted for the change of state-owned sole proprietorship company, high technological development and the enlargement of company financing, these modifications were too narrow to respond to the huge transformation of China’s economic market system in recent years. For the above reasons, the Tenth National People’s Congress Standing Committee passed the wide revision of the Company Law in 2005. This study aims at investigating the revision of the Company Law of the People’s Republic of China in 2005, and compared and analyzed the influence of the revision. This thesis is primarily based on the approach of analytical positivist jurisprudence supplemented by the approach of sociological jurisprudence. Furthermore, this study takes literature review and conducts a comparative study to explore the issues involved in the revision and development of China’s Company Law. This study is divided into three parts in framework, introduction, main body and conclusions. In the part of main body, chapters two to five, it starts from the background and history of China’s Company Law. And in chapter three and four, it analyzed the difference between China’s Company Law of 1993 and that of 2005, and compares the respective legislative development and contents of the Company Law in Taiwan and China. Finally, in chapter five, this study starts from the revision of Company Law in 2005 to probe into the relationship between China’s Company Law and China’s economic reform , and it further discusses how China can do to coordinate its Company Law, Chinese-Foreign Equity Joint Ventures Law and Chinese-Foreign Contractual Joint Ventures Law and Foreign-Capital Enterprises Law after joining WTO. In conclusion, the study contends that the modification of the Company Law of the People’s Republic of China in 2005transferred the law from the old, controlled paradigm to the current incentive paradigm. In other words, China’s Company Law is moving in the same direction with Taiwan’s Company Law. Therefore, it shows the revision was on the way to conform to the international standard gradually. The result means that the revision was fit for the inside requirement of the market economy’s equality, efficiency and security, and the outside requirement of the WTO rules. In the future, in order to accord with WTO rules of national treatment principle, there is an irresistible trend for China to integrate legislation for regulating domestic and foreign capital. Moreover, it is the only way to set up and develop a socialist economy legal system for China.