公司瑕疵设立制度理念比较研究——我国公司瑕疵设立制度批判与理论建构

对于存在设立瑕疵的公司，各国大都通过相应补救措施，允许继续保留其法律人格。对此，英美法系采原则承认主义；大陆法系在制度表层，普遍采原则否定主义，但在深层次则包含着尽可能承认的立法精神。在这种差异化的制度安排背后，其实存在着不同法系公司法制度的深层次理念差异。我国《公司法》规定的公司撤销登记制度存在重大缺陷，在登记主管部门及最高法院补救性制度安排的基础上，还应基于制度理念的探寻作出新的制度设计。

A Comparative Study on the Philosophy of the Defective Incorporation System:Criticism and Theory Building of the Defective Incorporation System

States mostly retain the legal personality of defective corporations through the corresponding remedies.The legal personality of defective corporations is recognized basically In the common law system;the principle is negative on the surface in the civil law system,but it contains in-depth as possible recognized spirit.Such differences in the institutional arrangements behind the different legal systems in the company law system of deep-seated differences in philosophy.There are significant gaps in the revocation of the company registration system of the "Company Law".The system should be based on the philosophy of exploring a new system design on the basis of arrangements remedial system of registration authorities and the Supreme Court.