中國 會社法制의 새로운 發展 傾向과 향후의 解決課題 (Research on the New Development and Topics of China’s Corporate Law System)

서지정보

· 발행기관 : 서강대학교 법학연구소
· 수록지 정보 : 법과 기업 연구 / 7권 / 3호 / 21 ~ 43페이지
· 저자명 : 吴日焕

초록

中国现行公司法于1993年制定, 1999年和2004年进行小幅修正后, 2005年10月进行大幅度修订, 被称作“新公司法”, 使公司制度全面升级, 接着2013年12月对公司资本制度进行了修订。 为了公司法的具体适用, 中国最高人民法院制定关于公司法之司法适用的司法解释并加以运用, 起着公司法的实际法律渊源的作用。目前为止, 最高人民法院公布并适用的“公司法司法解释”总共有4部。 虽然“公司法司法解释”在公司法的司法适用中起着大的作用, 但是其中有一些规定是应通过立法引入的制度, 也有不少与既有的公司法逻辑相背离的规定, 从而导致公司法解释中的逻辑冲突, 同时在内容层面体现中国公司法制的新的发展倾向。 不仅如此, 2013年12月进行的公司法修订对资本制度进行放松管制的改革, 采取有限公司和发起设立的股份公司注册资本的完全认缴制, 未缴纳注册资本也可以设立公司, 只登记认缴的注册资本, 不登记已缴纳注册资本的登记制度。同时, 为了补充弱化的债权人保护制度, 2014年7月, 以中国国务院的名义制定“企业信息公示暂行条例”, 要求企业通过企业信用信息公示平台披露企业信息, 显示出公司资本制度和企业公示或登记制度的新的发展倾向。 还有, 最近随着公司实践的发展, 中国出现很多公司诉讼相关判决, 其中有不少超出既有大陆法系公司法逻辑的创新性判决。这也体现中国公司法制的新的发展倾向。 中国公司法制的最近发展倾向, 不仅有很多与中国既有的公司法逻辑相背离的部分, 并且与其他大陆法系国家公司法甚至与英美法系公司法也有很多差异, 所以从立法论和解释论的层面应得到关注, 有必要对其伴随的问题点和要解决的课题进行深入分析。 有鉴于此, 本文考察了通过2013年修订公司法、“企业信息公示暂行条例”和“公司法司法解释”以及最近的司法判决所体现的中国公司法制的最近发展倾向, 并对其原因进行分析的同时, 提出了今后要解决的课题。

영어초록

China’s existing Corporate law was first formulated in 1993 and was revised partly in 1999 and 2004. In 2005, the corporate law was revised thoroughly and is called the new corporate law, which modernized China’s corporate law systems. Afterwards, corporate capital system and rules were revised in December 2013.
In order to improve the application of the corporate law, China's supreme court formulates and applies judicial interpretations regarding corporate law, which de facto becomes the parts of the corporate law system. So far, the supreme court has promulgated and applied four judicial interpretations of the corporate law.
Although the judicial interpretations play important roles in the application of the corporate law, in deed, somerules created byjudicial interpretations should be formulated by law. And some recent provisionsin judicial interpretationsare contradictory tothelogic of corporate law, which leadsto the contradictory interpretation in corporate law cases. Also, the contents of judicial interpretations also reflect the new developing trends of China’s corporate law system.
Furthermore, the corporate law revised in December 2013 looses the regulation system of corporate capital by adopting the subscripted capital system. The stockholder of limited liability company and non-public joint stock company don’t need to make payment for shares when the company is established. The registered Charter only disclose subscripted capital but not paid-up capital. In order to strengthen the creditors protection system that is weakened by the corporate capital reform, the State Council promulgated Provisional Regulations of Enterprise Information Disclosure in July 2014, which requires enterprises to disclose information through the Enterprise Credit Information Publication platform. All these reforms regarding corporate capital and enterprise information disclosure reflect the new development of China’s corporate law.
Besides, as the development of corporate practices, there have been many corporate lawsuits in China, it exists that some of the judicial decisions with in novative features are both different from the corporate law doctrines of Civil law and Common law, which also reflects the new development trends of China’s corporate law.
The new development of China corporate law are not only contradictory to much of the existing logicof corporate law but also have many distinctions with the corporate law of Civil law and Common lawmodels. So it is necessary to analyze the following problems and topics in depth both from the perspective of interpretation and legislation.
In response, this paper explores the recently new development of China’s corporate law system that are reflected in the corporate law revised in 2013,provisional Regulations of Enterprise Information Disclosure, Judicial interpretations of corporate law and recent judicial decisions of corporate law cases. At the same time, this paper analyses the reasons for these new development and suggests the problems that need to be solved in the future.

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