中外合资经营企业治理结构现实问题及其对策

发布时间：2018-04-30 00:17

本文选题：中外合资经营企业 + 治理结构　；参考：《华东政法大学》2014年硕士论文

【摘要】：中外合资经营企业（以下简称“合资企业”）是我国引进外资参与市场经济的主要方式，《中外合资经营企业法》是我国改革开放后制定的首部公司法律规范，是规范合资企业经营活动的主要法律依据，其对合资企业的治理机构有着明确的规定。《中外合资经营企业法》和《实施条例》规定合资企业治理结构以董事会为权力机构、总经理为执行机构，与《公司法》规定的公司必须设立股东会、董事会以及监事会分别作为权力机构、执行机构和监督机构的公司治理结构截然不同。公司法原理强调公司治理结构中决策权、执行权和监督权“三权分立”，互相制约，互相抗衡，以此原则建立起的公司治理结构是一个公司日常经营管理的基础，可以有效维护股东和利益相关者的合法权益，确保公司长期稳定发展。合资企业治理结构“先天不足”，存在着种种问题，影响着合资企业的经营绩效，甚至影响着合资企业的生存与发展。本文以合资企业治理结构中的现实问题为着眼点，以公司法原理中的权力机构、执行机构和监督机构为内容分别展开论述，根据合资企业治理结构现状，透过合资企业日常经营管理过程中的现实问题，揭示问题的根源在于不合理的合资企业治理结构。通过对现实问题的逐一详细分析，按照公司治理结构的法理基础，参照德国、日本、美国以及英国等国外公司立法实践，比照国内《公司法》立法规定，对合资企业的治理结构提出切实可行的对策和建议。论文分三部分，为三章。第一章分析论述合资企业权力机构。合资企业股东会缺失，董事会代替股东会行使合资企业最高权力，股东意志无法表达，缺乏股东会对董事会和经理的监督，使得合资企业易于被控制股东控制，尤其是被外方股东控制。外方股东通过股权结构、关联交易、关键技术、任免关键部门负责人等方式实际控制合资企业，导致中方股东利益受损，甚至损害合资企业的利益。同时，我国政府也对合资企业的经营有着种种限制。根据公司法理论，股东会是公司的最高权力机构，行使公司的控制、决策和监督职责，建议在合资企业中设立股东会，赋予合资企业股东会以控制权、决策权、监督权以及董监事任免权，加强对关联交易的监管，减少政府对合资企业的控制。第二章分析论述合资企业董事会。合资企业董事会业务执行缺乏独立性，总经理取代董事会成为合资企业法定执行机构，缺少对董事经理的激励与监督。根据股东会与董事会的委托代理理论，董事会应当享有独立的执行权以及公司日常经营决策权，建议适当调整合资企业董事会和总经理的职权，董事会全面执行股东会决议，设立独立董事发表独立意见，设立职工董事维护职工利益，职业经理人担任总经理辅助董事会经营管理。第三章分析论述合资企业监事会。合资企业监督机构存在立法上的缺陷，《中外合资经营企业法》未规定设立监督机构，《公司法》对监事会的规定也无法当然适用于合资企业，使得实践中合资企业没有法定的监督机构。公司设立监督机构是解决股东会董事会委托代理问题的可行出路，可以有效解决公司内部人控制，行使股东会无法承担的日常监督权。建议为维护公司、股东和其他利益相关者的利益，设立监事会，行使日常监督权，，并赋予监事会董事任免建议权、业务拘束权，设立独立监事和职工监事，独立监事与独立董事合理分工，良好协作，更好地行使监督权以维护公司和职工利益。本文在完整分析了合资企业治理结构的基础上，进一步提出合资企业治理结构应接轨《公司法》的有关规定。结合我国国情和发展现状，对于合资企业的特殊情况，以特别条款的方式在《公司法》中予以规定，合资企业甚至其他形式外资企业的治理结构均通过《公司法》予以规范，而外资法仅对特殊问题做出具体规定，以建立完善的合资企业或外资企业治理结构，促进外资企业良性发展。
[Abstract]:The Sino foreign joint venture (hereinafter referred to as "joint venture") is the main way for China to introduce foreign investment in the market economy. The Sino foreign joint venture law is the first legal norm established after China's reform and opening up. It is the main legal basis for regulating the operation of the joint venture, and it is clear to the governing body of the joint venture. The regulations of the Sino foreign joint venture enterprise law and the implementation regulations stipulate that the governance structure of the joint venture enterprise is based on the board of directors as the authority, the general manager is the executive agency, and the company stipulated in the company law must set up the shareholders' meeting, the board of directors and the board of supervisors are respectively the power institutions, the executive bodies and the supervisory institutions are completely different. The principle of corporate law emphasizes the decision-making power, the executive power and the supervision right of "Three Rights Separation" in the corporate governance structure, restricting each other and counterbalancing each other. The corporate governance structure established by this principle is the basis of a company's daily management, which can effectively safeguard the legitimate rights and interests of shareholders and stakeholders and ensure the long-term stable development of the company. Joint venture. Corporate governance structure is "congenital deficiency", which has many problems, which affect the performance of joint ventures, and even affect the survival and development of joint ventures.
Based on the real problems in the governance structure of the joint venture, this article discusses the contents of the power institutions, the executive agencies and the supervision organizations in the principle of the company law. According to the present situation of the joint venture enterprise management structure, the root of the problem is revealed by the unreasonable joint venture through the practical problems in the daily operation and management process of the joint venture. The enterprise governance structure, through a detailed analysis of the practical problems, according to the legal basis of the corporate governance structure and the legislation practice of foreign companies in Germany, Japan, the United States and the United Kingdom, put forward practical countermeasures and suggestions on the governance structure of the joint venture, compared with the domestic law of the company.
The paper is divided into three parts, which is the three chapter.
The first chapter analyzes the joint venture authority. The joint venture shareholders will be missing, the board of directors will replace the shareholders to exercise the highest power of the joint venture, the will of the shareholders can not be expressed, the shareholders will not supervise the board and the manager, so that the joint venture is easily controlled by the controlling shareholders, especially by the foreign shareholders. The foreign shareholders pass the stock. The right structure, the related transaction, the key technology, the manager of the key departments and other ways to actually control the joint venture, cause the interests of the Chinese shareholders to be damaged and even damage the interests of the joint venture. At the same time, our government has various restrictions on the operation of the joint venture. According to the theory of company law, the shareholders will be the highest authority of the company, exercising public The control, decision and supervision responsibility of the company should be set up in the joint venture, and the shareholders of the joint venture shall be given control, decision-making, supervision and the appointment and removal of the directors and supervisors, strengthening the supervision of related transactions and reducing the control of the joint venture by the government.
The second chapter analyzes the board of directors of the joint venture. The board of directors of the joint venture is lack of independence, the general manager takes the place of the board of directors as the legal executive body of the joint venture, lacks the incentive and supervision of the director's manager. To manage the decision-making power, it is suggested that the functions and powers of the board of directors and the general manager of the joint venture should be properly adjusted. The board of directors will fully implement the resolution of the shareholders' meeting, set up independent directors to publish independent opinions, set up the staff and staff members to safeguard the interests of the staff and workers, and the professional manager serves as the general manager to assist the management of the board of directors.
The third chapter analyzes the joint venture board of supervisors. There is a legislative defect in the joint venture supervision organization. The Sino foreign joint venture law does not set up a supervisory organization, and the regulations of the company law can not be applied to the joint venture of course, so that there is no legal supervision institution in the joint venture. The company set up a supervisory body. It is a feasible way to solve the principal-agent problem of the board of directors of the shareholders meeting. It can effectively solve the internal control of the company and exercise the daily supervision of the shareholders. It is suggested that the supervisory board should be set up to safeguard the interests of the company, the shareholders and other stakeholders, to exercise the supervisory authority, and to give the board of supervisors the right to appoint and remove the board of supervisors, and to restrict the business of the board of directors. Right, set up independent supervisors and staff supervisors, independent supervisors and independent directors shall have a reasonable division of labor, cooperate well and exercise better supervision power so as to safeguard the interests of companies and employees.
On the basis of a complete analysis of the governance structure of the joint venture, this paper further puts forward the relevant regulations of the joint venture enterprise governance structure, which should be connected with the company law. In the light of the situation and current situation of our country, the special conditions of the joint venture are provided in the "company law" in the way of special terms, joint ventures and even other forms of foreign enterprises. The governance structure of the industry is regulated through the "company law", and the foreign capital only makes specific provisions on special problems in order to establish a perfect joint venture or foreign enterprise governance structure, and promote the benign development of foreign enterprises.

【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

【参考文献】