摘要
新《公司法》在立法目的条款中增加了“弘扬企业家精神”的内容,是我国公司法精神气质的进阶塑造,对整个公司法体系均有实质映射。公司法层面的企业家精神具有规范性,以促进企业家自治为中心,以尊重企业家自由决断为要义,是商事自治原则的另一种表述。企业家精神入法不应仅停留在形式入法层面,而应当实现实质入法。引入企业家精神条款,标志着公司治理框架从克服代理成本模式转向企业家激励兼容模式,从所有者中心转向管理者中心,从冲突治理型公司法转向进取型公司法。《公司法》在权责平衡的基础上重新定义了自治弹性的公司治理结构。企业家精神条款具有阐释法律条文、支撑裁判说理、决断利益衡量和价值冲突的司法适用功能。
The new Company Law adds the content of“promoting entrepreneurial spirit(Entrepre-neurship)”to the legislative purpose clause,which is an advanced shaping of the spirit of Chinese com-pany law and has a substantial reflection on the entire company law system.Entrepreneurship at the com-pany law level is normative,centered on promoting entrepreneurial autonomy and respecting the free de-cision of entrepreneurs.It is another expression of the“principle of commercial autonomy”.The entre-preneurship should not only be included in the law in form but should be included in the law in sub-stance.The introduction of the entrepreneurship clause marks a shift in the corporate governance frame-work from an agency cost overcoming model to an entrepreneur incentive compatible model,from an own-er-centered to a manager-centric one,and from a conflict-governed corporate approach to an aggres-sive corporate approach.In line with this,the Company Law redefines the autonomous and flexible cor-porate governance structure on the basis of a balance of rights and responsibilities.The entrepreneurship clause has the function of judicial application of interpreting legal provisions,supporting the reasoning of adjudication,deciding the evaluation of interests and value conflicts.
出处
《北方法学》
CSSCI
2024年第5期21-36,共16页
Northern Legal Science
基金
司法部法治建设与法学理论研究部级科研项目“金链条资本治理体系中董事权责配置研究”(22SFB4023)的阶段性成果。
关键词
企业家精神
商事自治原则
进取型公司法
公司法修订
entrepreneurship
principle of commercial autonomy
enterprising company
law revision of the Company
Law
