摘要
2023年12月29日,十四屆全國人大常委會第七次會議表決通過新修訂的《公司法》(以下稱新《公司法》),自2024年7月1日起施行。此次修法力度較大,旨在進一步完善公司资本制度和公司治理結構,健全中國特色現代企業制度,促進社會主義市場經濟持續健康發展。鑒於此,本期「聚焦」欄目圍繞「新《公司法》修改解讀」主题,邀請國家相關立法部門負责人和全程參與立法工作的學者.解讀新《公司法》中的重大修訂内容,並對進一步完善該法及其相關配套法律制度提出應對思路。全國人大常委會法工委經濟法室副主任王翔在開篇之作《新〈公司法>時代背景與内容解讀》中聚焦此次修法的若F要點,從立法宗旨、法學原理、司法實践運行機理等角度對其進行系統的解讀。清華大學法學院長聘副教授沈朝暉在《重塑法定資本制一從完全認繳到限期認繳的動態系統調適》一文中,通過詳細分析實践中公司資本制度的演變,指出在股東出資法律责任、董事核查義務等相關配套制度得以完備的條件下,新《公司法》所探取的限期認繳制是一個鬆緊有度、符合我國本土實際需要的制度。北京大學法學院教授蔣大興撰文《新<公司法〉董事會審計委员會規則的執行困境》指出,我國目前立法確立的審計委员會制度尚不完善,監督效率不及獨立的監事會;為此,應當整體引人審計委員會制度的配套機制,以消弭執行困境。
On December 29,2023,the seventh session of the 14th National People's Congress Standing Committee voted through the newly revised Company Law(hereinafter referred to as the new Company Law),which will come into effect on July 1,2024.The revision is a major effort to improve the corporate capital system and corporate governance structure,further enhance the modern enterprise system with Chinese characteristics,and promote the sustainable and healthy development of the socialist market economy.In view of this,the"Focus"column in this issue,centering on the theme of"interpretation of the amendments in the new Company Law",invites heads of relevant national legislative departments and scholars who have participated in the legislative work throughout the process to interpret the major amendments,and to propose suggestions for improving the law and its related supporting legal systems.Wang Xiang,Deputy Director of the Economic Law Office,Legislative Affairs Commission of the Standing Committee of the National People's Congress,focused on several key amendments in his opening work Interpretation and Background of the New Company Law,and systematically interpreted it from the perspectives of legislative purpose,legal principles,and judicial operation mechanism.In his article Reshaping the Legal Capital System-Dynamic System-based Adjustment from Wholly Subscribed Contribution to Limited-time Subscribed Contribution,Shen Zhaohui,a tenured associate professor of the School of Law,Tsinghua University,analyzed in detail the evolution of the corporate capital system.He pointed out that when supporting systems such as shareholder legal liability for capital contributions and director verification obligations are completed,the limited subscription system adopted in the new Company Law is flexible and in line with the actual needs of China.Professor Jiang Daxing from the Law School of Peking University pointed out in his Enforcement Dilemmas of the Rules for the Audit Committee of the Board of Directors in the New Company Law that the Audit Committee system currently established in China is not yet perfect,and its supervision efficiency inferior to that of an independent supervisory board.For this reason,a supporting mechanism should be introduced as a whole to facilitate its execution.
作者
王翔
沈朝
Wang Xiang(Economic Law Office of the Legislative Affairs Commission,Standing Committee of the National People's Congress)
基金
Wang Xiang,Deputy Director,Economic Law Office of the Legislative Affairs Commission,Standing Committee of the National People's Congress。
