本文選題：比較法 + 股份有限公司��； 參考：《對外經(jīng)濟(jì)貿(mào)易大學(xué)》2004年碩士論文

【摘要】： “減輕董事責(zé)任”是《日本商法典》最新修改的核心內(nèi)容之一。董事作為公司經(jīng)營決策的執(zhí)行者，對其責(zé)任的合理規(guī)范關(guān)系到公司健康發(fā)展的重要舉措。中、日兩國的法律都表現(xiàn)出規(guī)范股份有限公司和有限責(zé)任公司的共同特征，在兩個國家，資金規(guī)模最大的股份有限公司對國家財政收入都有重大影響。現(xiàn)在兩國都面對經(jīng)濟(jì)全球化，公司法的發(fā)展與兩國的經(jīng)濟(jì)發(fā)展有密切關(guān)系。因此，筆者從比較法入手，旨在探討《日本商法典》中“減輕董事責(zé)任”的立法新變化，希望對于中國公司制度的完善有積極的借鑒意義。 本文分為前半部分和后半部分。前半部分由三個方面構(gòu)成，分別從中、日公司法的歷史沿革、公司種類和股份有限公司的具體規(guī)定加以比較分析，歸納其共性特征和差異。首先，對中、日兩國公司法歷史沿革和立法背景進(jìn)行比較。由此得出以下結(jié)論：第一，兩國公司法的具體差異主要體現(xiàn)為企業(yè)制度的產(chǎn)生背景和公司法的立法模式等方面；第二，從兩國公司法的共性特征來看，都具有成文法的立法特點(diǎn)，同時帶有欠缺案例法的靈活性等現(xiàn)實問題。以次作為本文研究的開端，作者探討了其差異的產(chǎn)生原因和兩國公司法的共同課題，也是希望就《日本商法典》的修改內(nèi)容成為完善中國公司制度提供一種參考。 其次，明確了它們之間的立法背景和模式的差異后，從公司種類的視角分析了各類公司在兩國公司法上具有的地位及對于國家經(jīng)濟(jì)的影響。中國目前法律承認(rèn)的公司種類只包括股份有限公司和有限責(zé)任公司。而日本法承認(rèn)無名公司、兩合公司、股份有限公司和有限責(zé)任公司共4種公司類型。雖然日本法因交易的需要規(guī)范無名公司和兩合公司，但實際上股份有限公司和有限責(zé)任公司兩者占的比例是97.3％，前兩種公司現(xiàn)存的已為數(shù)不多。各類公司的比較分析證明，兩國企業(yè)當(dāng)中，其規(guī)模最大的股份有限公司扮演了重要的地位，而且，對于自己國家的財政收入有很大影響。因此可以看出，兩國完善股份有限公司的規(guī)范具有重要的現(xiàn)實意義。 最后，在兩國公司法的內(nèi)容方面將股份有限公司的具體規(guī)定概括加以評論，提出對于兩國股份有限公司完善和發(fā)展趨勢的一種思路。從兩國股份有限公司的共同特征和差異的比較分析得出一個結(jié)論---中國《公司法》對于股份有限公司的設(shè)立雖比較嚴(yán)格，但對于設(shè)立之后的規(guī)范，特別是其董事和監(jiān)事的權(quán)利和責(zé)任規(guī)范有待進(jìn)一步完善。隨著中國經(jīng)濟(jì)的發(fā)展和公司規(guī)模的不斷擴(kuò)張，這些對于公司經(jīng)營者和監(jiān)督者的責(zé)任體系的規(guī)定必須規(guī)范化。 本論文后半部分由四個方面組成，重點(diǎn)為《日本商法典》最新修改的減輕董事責(zé)任的內(nèi)容，探討其變革趨勢對于中國《公司法》的啟發(fā)。首先，在全文的第四部分，簡要回顧《日本商法典》的修改歷史。因為，《日本商法典》已有約100年的歷史，2002年的最新修改只是其鏈條的一個環(huán)節(jié)而已。要理解這一個環(huán)節(jié)必須再驗證其漫長的歷史軌跡。因此，要回過頭來看《日本商法典》的修改歷史，從其歷史演進(jìn)中總結(jié)出規(guī)律性的特點(diǎn)。 第五和第六部分，側(cè)重于日本的“減輕董事責(zé)任”的產(chǎn)生背景及其內(nèi)容，兼析“減輕董事責(zé)任”與“股東派生之訴”之間的關(guān)系及其產(chǎn)生的必然性。在日本，自2001年開始，對于《日本商法典》進(jìn)行了三次修改。其中，最后的修改內(nèi)容 涉及到公司治理，特別是減輕董事的損賠償責(zé)任問題。這次《日本商法典》的“減 輕董事責(zé)任”立法趨勢與1950年修改時引入的“股東派生之訴”有密切的關(guān)系。 因此，有必要探討日本法的派生之訴制度的引入和完善造成的對公司經(jīng)營者的負(fù) 面影響。從中國《公司法》未來的修訂趨勢來看，筆者認(rèn)為，“減輕董事責(zé)任” 對于完善中國董事責(zé)任體系的借鑒意義非常明顯。 在前半部分得出來的分析結(jié)果的基礎(chǔ)上，與后半部分探討的內(nèi)容結(jié)合起來， 本文的第七部分，，自經(jīng)濟(jì)和文化的視角論證日本減輕董事責(zé)任的立法趨勢對于中 國《公司法》的啟示。首先，從“市場活躍”的視角論證“減輕董事責(zé)任”對于 日本經(jīng)濟(jì)帶來的推動作用。其次，從“公司健康發(fā)展”的視角論證“減輕董事責(zé) 任”提高董事執(zhí)行業(yè)務(wù)的自覺性。從這兩種作用可以看出，引入減輕董事責(zé)任 措施，不僅是“市場活躍”的一方的要求，還考慮到了“健康發(fā)展”的需求。 再次，筆者認(rèn)為，《日本商法典》的“減輕董事責(zé)任”的引入與日本獨(dú)特的 企業(yè)文化有密切的關(guān)系，從日本的文化背景的視角來理解采取該措施的必要性。 中國和日本都是具有儒家文化背景的國家，其中，兩國的傳統(tǒng)觀念和社會生活習(xí) 慣的特點(diǎn)在個人與集團(tuán)的關(guān)系上表現(xiàn)得比較明顯。比如，日本和中國的職工和公 司之間的關(guān)系更強(qiáng)調(diào)相互信賴和相互依存，而不像以美國為代表的西方社會更強(qiáng) 調(diào)個人主義，規(guī)定明確的“契約”關(guān)系。這種企業(yè)文化促進(jìn)公司內(nèi)部職工的團(tuán)結(jié) 和公司的穩(wěn)定發(fā)展。但，其弊端也是明顯的。比如，因公司內(nèi)部人之間關(guān)系密切 的原因，難以實現(xiàn)對于經(jīng)營管理層的有效監(jiān)督，等。為了實現(xiàn)公司組織機(jī)構(gòu)的合 理化和規(guī)范化，以“減輕董事責(zé)任”的立法措施來改善董事責(zé)任體系是必要的。 從兩國具有同樣的東方企業(yè)文化的視角來看，這次日本修改商法引入的減輕董事 責(zé)任機(jī)制對于將
[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
【學(xué)位授予單位】：對外經(jīng)濟(jì)貿(mào)易大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2004
【分類號】：D912.29

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