美国式有限责任公司立法对我国中小企业商事立法的启示

发布时间：2018-03-01 12:08

本文关键词： 封闭公司有限责任公司美国式有限责任公司中小企业　出处：《政治与法律》2007年05期 　论文类型：期刊论文

【摘要】：在以大公司为立法基础的美国公司法下,相当于大陆法系有限责任公司的美国式封闭公司存在突出的制度缺陷:作为中小企业在享受有限责任保护的同时也承受了公开(股份有限)公司复杂关系的制度负担。应运而生的美国式有限责任公司,最特出的优势就是突破了封闭公司的制度藩篱,融合了合伙制度灵活的管理优势和单一税收优势,以宽松的条件完整享有有限责任,从而实现了一百年前德国有限公司法未能完全实现的价值目标。其先进的立法理念启示我们:只有更新有限责任适用理念,确立大小公司区分立法原则,在规范有限责任的基础上推进中小企业有限责任化,才能适应并促进中小企业的发展。
[Abstract]:Under the United States Company Law, which is based on large corporations, The American closed company, which is equivalent to the civil law limited liability company, has obvious institutional defects: as a small and medium-sized enterprise enjoying limited liability protection, it also bears the system of public (limited stock limited) company's complex relationship at the same time. Burden. The American style limited liability company that arises at the historic moment, The most outstanding advantage is that it breaks through the institutional barriers of closed companies, combines the flexible management advantages of the partnership system and the advantages of single taxation, and enjoys limited liability under loose conditions. Thus, the value goal that Germany limited company law could not be fully realized 100 years ago was realized. Its advanced legislative idea enlightens us: only by renewing the concept of limited liability, establishing the principle of distinguishing legislation between large and small companies, In order to adapt and promote the development of small and medium-sized enterprises, we can promote the limited liability of small and medium-sized enterprises on the basis of standardizing the limited liability.
【作者单位】：广东商学院法学院
【分类号】：D912.29

【相似文献】