摘要
我国修改后的《公司法》仍未完全褪去浓厚的管制色彩,强制性条款的大量使用导致了司法实践对法律条文的规避与背叛。在实践中,公司法条文存在失范的现象已不在少数。条文的僵化无疑与商事领域追求制度创新及制度改进的需求相左。《公司法》中规定的股东查阅权宜变更为例示型条款,从而为司法适用预留必要的裁量空间。在现有法律规定的框架下,则应注重灵活运用法律解释方法达至立法文本与现实生活的协调与和谐。
The revised company law of our country still has lots of mandatory terms.Extensive use of these has led to circumvention and betrayal in judgement. In practice,the enfocement of company law is not good. Undoubtedly,rigidity of the terms is in consistent with commercial requirement,which pursuits to institutional innovation and improvement.So shareholder＇ s inspection right should be changed to list-style article in order to facilitate to judgements.In the framework of existing law,judges should focus on flexible use of the means of legal interpretation to achieve co-ordination and harmony between legislative texts and real-life.
出处
《河北法学》
CSSCI
北大核心
2010年第8期116-120,共5页
Hebei Law Science
关键词
查阅权
会计凭证
法律解释
right of inspection
accounting document
legal interpretation
