英国中小公司区分立法解读及启示

英国公司法正在进行150年来最重要的一次修改,其中最突出的修改是“首先考虑小公司”:公司法所作的制度安排应围绕小公司来展开,对大公司采取例外适用,在决策程序、资本制度、公司治理等方面实行大小公司区分立法。在我国的公司法研究中,也一直存在过分关注股份有限公司等大公司,忽视有限责任公司等中小公司的情况,表现在立法上则忽视二者的差异,制度混同情况比较突出,后者的制度设计依附于前者,已不适应中小企业的发展。是否公开募集资本是大小公司制度差异的根源,我们应借鉴英国公司法的修改,从大小公司制度差异的角度完善我国公司立法。

Reflections on the Individual Legislations of Small and Medium Enterprises in Britain

British Company Law is under the most important modification in the past 150 years,in which the most striking idea is to consider "small enterprise priority",that is,the systemic arrangement should center on small company,applying exception to big company,and distinctive legislative models are adopted for both small company and big company from the aspects of decision procedure,capital system,company governance,and so on.In our research on company law in China,we always focus on big companies ignoring the small and medium companies.In terms of legislation,we ignore the differences between big and small companies.The systemic mixture phenomenon is obvious.And the latter systemic design depends on the former one.This condition may hinder the development of small and medium companies.Because the root of the differences between small and big companies is whether they openly collect the capital or not,we should refer to the modification of British Company Law and to improve our company law by clearing the systemic differences between small and big companies.