公司与合伙相互转换的域外分析及启示——以保护利益相关人的利益为视角

发布时间：2019-03-05 12:19

【摘要】：当前,在我国现行法律制度框架内,公司与合伙不仅是众多投资者的选择,而且也是我国《公司法》与《合伙企业法》中最重要的法律形态。面对复杂的社会经济形势,以及公司与合伙在法律设定等先天上的优劣,投资者有时为获得更加优良的条件而选择更加合适的外衣,公司与合伙之间的相互转换已经成为企业发展到一定阶段所进行的必然的选择。然而,纵观我国法律规定,公司与合伙企业之间的转换只能通过先解散后设立的方式,这往往会伴随着复杂的程序、高昂的成本,难免会对利益相关者的利益产生实质影响。因此,本文在了解我国公司与合伙相互转换现状的基础上,从国外相关制度入手,以保护利益相关人的利益为视角,积极探寻公司与合伙相互转换程序上的便利以及对利益相关人的保护。日本最新《公司法》、德国《公司法》以及美国《标准公司法》、《统一合伙法》等都为公司与合伙形式相互转换的实体与程序方面提供了具体的解决措施,并充分体现了利益相关人的保护原则,两大法系具有代表性的国家相关的法律制度值得我国借鉴。最后,在对域外法律制度进行观察分析的基础上,结合我国实际具体国情,针对我国当前存在的问题提出有关宏观制度建设与微观程序改进等方面的意见和建议。
[Abstract]:At present, in the framework of our current legal system, the company and partnership are not only the choice of many investors, but also the most important legal form in the company law and partnership law of our country. In the face of complex socio-economic situations, as well as the inherent pros and cons of companies and partnerships in legal setting, investors sometimes choose a more appropriate coat to obtain better conditions. The mutual transformation between the company and the partnership has become the inevitable choice for the enterprise to develop to a certain stage. However, throughout the law of our country, the conversion between the company and the partnership can only be done through the way of dissolution and then set up, which is often accompanied by complicated procedures and high costs, which inevitably have a substantial impact on the interests of stakeholders. Therefore, on the basis of understanding the status quo of the mutual transformation between companies and partnerships in our country, this paper starts with the relevant foreign systems and takes the protection of the interests of the stakeholders as the angle of view. Actively explore the convenience of the conversion process between the company and the partnership and the protection of stakeholders. The latest Company Law of Japan, the Company Law of Germany, the Standard Company Law of the United States, and the Unified Partnership Law have all provided specific solutions for the entities and procedures of the transformation between companies and partnership forms. And it fully embodies the protection principle of interest-related persons, and the representative national legal system of the two legal systems is worth drawing lessons from in our country. Finally, on the basis of observing and analyzing the extraterritorial legal system, combined with the actual situation of our country, this paper puts forward some suggestions and suggestions on the construction of macro-system and the improvement of micro-procedure in view of the existing problems in our country.
【作者单位】：山东师范大学法学院;
【分类号】：D922.291.91

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