中、日两国股份有限公司制度的比较研究

发布时间：2018-06-19 20:32

本文选题：比较法 + 股份有限公司　；参考：《对外经济贸易大学》2004年硕士论文

【摘要】： “减轻董事责任”是《日本商法典》最新修改的核心内容之一。董事作为公司经营决策的执行者，对其责任的合理规范关系到公司健康发展的重要举措。中、日两国的法律都表现出规范股份有限公司和有限责任公司的共同特征，在两个国家，资金规模最大的股份有限公司对国家财政收入都有重大影响。现在两国都面对经济全球化，公司法的发展与两国的经济发展有密切关系。因此，笔者从比较法入手，旨在探讨《日本商法典》中“减轻董事责任”的立法新变化，希望对于中国公司制度的完善有积极的借鉴意义。本文分为前半部分和后半部分。前半部分由三个方面构成，分别从中、日公司法的历史沿革、公司种类和股份有限公司的具体规定加以比较分析，归纳其共性特征和差异。首先，对中、日两国公司法历史沿革和立法背景进行比较。由此得出以下结论：第一，两国公司法的具体差异主要体现为企业制度的产生背景和公司法的立法模式等方面；第二，从两国公司法的共性特征来看，都具有成文法的立法特点，同时带有欠缺案例法的灵活性等现实问题。以次作为本文研究的开端，作者探讨了其差异的产生原因和两国公司法的共同课题，也是希望就《日本商法典》的修改内容成为完善中国公司制度提供一种参考。其次，明确了它们之间的立法背景和模式的差异后，从公司种类的视角分析了各类公司在两国公司法上具有的地位及对于国家经济的影响。中国目前法律承认的公司种类只包括股份有限公司和有限责任公司。而日本法承认无名公司、两合公司、股份有限公司和有限责任公司共4种公司类型。虽然日本法因交易的需要规范无名公司和两合公司，但实际上股份有限公司和有限责任公司两者占的比例是97.3％，前两种公司现存的已为数不多。各类公司的比较分析证明，两国企业当中，其规模最大的股份有限公司扮演了重要的地位，而且，对于自己国家的财政收入有很大影响。因此可以看出，两国完善股份有限公司的规范具有重要的现实意义。最后，在两国公司法的内容方面将股份有限公司的具体规定概括加以评论，提出对于两国股份有限公司完善和发展趋势的一种思路。从两国股份有限公司的共同特征和差异的比较分析得出一个结论---中国《公司法》对于股份有限公司的设立虽比较严格，但对于设立之后的规范，特别是其董事和监事的权利和责任规范有待进一步完善。随着中国经济的发展和公司规模的不断扩张，这些对于公司经营者和监督者的责任体系的规定必须规范化。本论文后半部分由四个方面组成，重点为《日本商法典》最新修改的减轻董事责任的内容，探讨其变革趋势对于中国《公司法》的启发。首先，在全文的第四部分，简要回顾《日本商法典》的修改历史。因为，《日本商法典》已有约100年的历史，2002年的最新修改只是其链条的一个环节而已。要理解这一个环节必须再验证其漫长的历史轨迹。因此，要回过头来看《日本商法典》的修改历史，从其历史演进中总结出规律性的特点。第五和第六部分，侧重于日本的“减轻董事责任”的产生背景及其内容，兼析“减轻董事责任”与“股东派生之诉”之间的关系及其产生的必然性。在日本，自2001年开始，对于《日本商法典》进行了三次修改。其中，最后的修改内容涉及到公司治理，特别是减轻董事的损赔偿责任问题。这次《日本商法典》的“减轻董事责任”立法趋势与1950年修改时引入的“股东派生之诉”有密切的关系。因此，有必要探讨日本法的派生之诉制度的引入和完善造成的对公司经营者的负面影响。从中国《公司法》未来的修订趋势来看，笔者认为，“减轻董事责任” 对于完善中国董事责任体系的借鉴意义非常明显。在前半部分得出来的分析结果的基础上，与后半部分探讨的内容结合起来，本文的第七部分，，自经济和文化的视角论证日本减轻董事责任的立法趋势对于中国《公司法》的启示。首先，从“市场活跃”的视角论证“减轻董事责任”对于日本经济带来的推动作用。其次，从“公司健康发展”的视角论证“减轻董事责任”提高董事执行业务的自觉性。从这两种作用可以看出，引入减轻董事责任措施，不仅是“市场活跃”的一方的要求，还考虑到了“健康发展”的需求。再次，笔者认为，《日本商法典》的“减轻董事责任”的引入与日本独特的企业文化有密切的关系，从日本的文化背景的视角来理解采取该措施的必要性。中国和日本都是具有儒家文化背景的国家，其中，两国的传统观念和社会生活习惯的特点在个人与集团的关系上表现得比较明显。比如，日本和中国的职工和公司之间的关系更强调相互信赖和相互依存，而不像以美国为代表的西方社会更强调个人主义，规定明确的“契约”关系。这种企业文化促进公司内部职工的团结和公司的稳定发展。但，其弊端也是明显的。比如，因公司内部人之间关系密切的原因，难以实现对于经营管理层的有效监督，等。为了实现公司组织机构的合理化和规范化，以“减轻董事责任”的立法措施来改善董事责任体系是必要的。从两国具有同样的东方企业文化的视角来看，这次日本修改商法引入的减轻董事责任机制对于将
[Abstract]:"Reducing the responsibility of the directors" is one of the core contents of the latest revision of the Japanese commercial code. As the executive of the company's business decision, the director of the company's business decision is an important measure for the healthy development of the company. In the two countries, the laws of the two countries show the common characteristics of the standard Limited by Share Ltd and the limited liability company, in the two countries. At home, the largest Limited by Share Ltd has a significant impact on the national financial revenue. Now both countries face economic globalization, the development of the company law is closely related to the economic development of the two countries. Therefore, the author starts with the comparative law and aims to discuss the new legislative changes of "reducing the responsibility of the directors" in the Japanese commercial code. The perfection of Chinese company system has positive reference meaning.
This article is divided into the first half and the second half. The first half is made up of three aspects. The historical evolution of the Japanese company law, the types of companies and the specific provisions of the Limited by Share Ltd are compared and analyzed, and their common characteristics and differences are summarized. First, the historical evolution and legislative background of the Sino Japanese company law are compared. The following conclusions are as follows: first, the specific differences between the company law of the two countries are mainly embodied in the background of the enterprise system and the legislative mode of the company law. Second, from the common features of the corporate law of the two countries, they all have the legislative characteristics of the statutory law, with the practical problems of the lack of the flexibility of the case law. At the end, the author discussed the causes of the difference and the common subject of the two companies law, and also hoped to provide a reference for the revised content of the Japanese commercial code to become a perfect Chinese company system.
Secondly, after clarified the differences of legislative background and pattern between them, this paper analyzes the position of various companies in the company law of the two countries and the influence on the national economy from the perspective of the types of companies. China's current legal recognition includes only the Limited by Share Ltd and the limited liability company. The Japanese law recognizes the anonymous company, two There are 4 types of Companies in the company, the Limited by Share Ltd and the limited liability company. Although the Japanese law needs to regulate the nameless and the two companies because of the needs of the trade, the proportion of the Limited by Share Ltd and the limited liability company is in fact the proportion of the two, the first two companies have not many existing ones. In the middle of the industry, the largest Limited by Share Ltd has played an important role and has a great impact on its own country's fiscal revenue. Therefore, it can be seen that it is of great practical significance for the two countries to improve the norms of the Limited by Share Ltd.
Finally, in terms of the contents of the company law of the two countries, the specific provisions of the Limited by Share Ltd are reviewed, and a way of thinking for the improvement and development trend of the two countries' Limited by Share Ltd is put forward. A conclusion is drawn from the comparative analysis of the common features and differences of the Limited by Share Ltd of the two countries - China's < Company Law > for the Limited by Share Ltd. Although the establishment is relatively strict, the rights and responsibilities of the directors and supervisors, especially their directors and supervisors, need to be further improved. With the development of China's economy and the continuous expansion of the scale of the company, the provisions of the responsibility system for the operators and supervisors of the company must be standardized.
The latter part of this paper is made up of four aspects, focusing on the contents of the latest revised liability of the Japanese commercial code and discussing the Enlightenment of the trend of change to the company law of China. First, in the fourth part of the full text, a brief review of the history of the revision of the Japanese commercial code is briefly reviewed. For the last 100 years, the Japanese commercial code has a history of about 100 years. The latest revision is only a link in its chain. To understand this link, it is necessary to verify its long historical track. Therefore, it is necessary to look back on the history of the revision of the Japanese commercial code and summarize the characteristics of the law from its historical evolution.
The fifth and sixth part, focusing on the background and content of "reducing director responsibility" in Japan, and analyzing the relationship between "reducing director's responsibility" and "shareholder derivative action" and its inevitability. In Japan, since 2001, the "Japanese Commercial Code" has been revised three times.
It involves corporate governance, especially the reduction of directors' liability for damages.
The legislative trend of "responsibility for light directors" is closely related to the "shareholder derivative suit" introduced in the 1950 amendment.
Therefore, it is necessary to probe into the negative effects on the company managers caused by the introduction and perfection of the derivative action system of the Japanese law.
From the perspective of the future revision trend of China's company law, the author believes that "reducing directors' responsibilities"
It is very significant to improve the system of director responsibility in China.
On the basis of the analysis results obtained in the first half, we combine the contents discussed in the latter part.
The seventh part of this article demonstrates the trend of Japan's legislative trend of reducing directors' liability from an economic and cultural perspective.
The Enlightenment of the company law is that, first of all, from the perspective of "active market", it is argued that "reducing directors' responsibilities"
The driving role of Japan's economy. Secondly, from the perspective of "healthy development of companies" to demonstrate "reducing directors' responsibilities.
"To raise the consciousness of directors in carrying out their business" can be seen from these two functions.
Measures are not only the requirements of "active market", but also the needs of "healthy development".
Thirdly, the author believes that the introduction of "reducing directors' liability" in Japanese commercial code is unique to Japan.
There is a close relationship between corporate culture and the necessity of adopting this measure from the perspective of Japanese cultural background.
China and Japan are all countries with Confucian cultural backgrounds. Among them, the traditional concepts and social life of the two countries
The characteristics of inertia are more obvious in the relationship between individuals and groups. For example, the workers and public in Japan and China
The relationship between the divisions emphasizes mutual trust and interdependence rather than the western society represented by the United States.
To regulate individualism and stipulate a clear contractual relationship. This kind of corporate culture promotes solidarity within the company.
And the stable development of the company. However, its disadvantages are obvious. For example, because of the close relationship between the company insiders,
The reason is that it is difficult to achieve effective supervision of the management and so on.
It is necessary to improve the director responsibility system by legislative measures to reduce directors' liability.
From the perspective of the same Oriental corporate culture between the two countries, the revised director introduced by Japan to amend commercial law
Responsibility mechanism for the will
【学位授予单位】：对外经济贸易大学
【学位级别】：硕士
【学位授予年份】：2004
【分类号】：D912.29

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