公司治理视野下利益相关者的法律保护

发布时间：2018-04-26 15:19

本文选题：利益相关者 + 公司治理　；参考：《西南政法大学》2014年硕士论文

【摘要】：随着知识经济时代的到来和经济体制的改革，公司治理的问题在当前国内外不论是理论界还是实务界都是一个激烈探讨的问题。从20世纪90年代开始，西方国家的经济学对公司治理问题的关注重点就放在了公司利益相关者上，利益相关者参与公司治理的模式也已经成为现代公司治理的主流模式。为了更好的实现公司治理的目的，法学界在经济学对利益相关者理论研究成果的基础上，建立了比较完善的保护利益相关者利益的立法制度。于此相比较，我们国家的公司治理由于受到传统体制和法律理念滞后的影响，共同治理模式的发展阻碍重重。而且理论界对利益相关者理论的研究探讨起步较晚，虽然也取得了一些成就，但是在利益相关者参与治理的保护方面仍然处于混乱的局面中。反映到实践和法律中，就是传统的公司治理对主要的利益相关者小股东、债权人和职工的地位认识不清，法律保护不足，以至于他们很难参与公司治理或者在参与时法律保护机制缺失，使得他们的合法权益不能够得到很好的保护。应该借鉴西方国家的经验，逐步完善共同治理的模式，正确认识职工、债权人、中小股东在共同治理公司模式中的作用，在公司治理中注重其参与并对他们的保护建立相适应的法律制度，这是发展完善利益相关者的关键所在。笔者结合经济学和法学的知识，重点分析了保护利益相关者对我公司治理的重要性以及考察了立法对利益相关者保护的缺失和不足，，并根据外国比较完整的法律制度对我国利益相关者的法律保护提出了完善建议。除了引言和结语外，本文主要分为四个部分：第一部分是公司治理与利益相关者。主要是对公司治理问题与利益相关者理论发展的考察。结合经济学和法学，对公司治理的概述和利益相关者理论的发展及基本内容进行了总结阐述，并在此基础上，考察了利益相关者对公司治理发展的作用和在公司治理中的重要地位。第二部分是公司治理中保护利益相关者的理论基础和现实意义。公司治理的发展离不开利益相关者的参与，从组织系统理论、企业社会责任理论、企业契约理论、资产专用性理论四个学说理论，论证了公司治理中保护利益相关者的重要理论基础。本部分理论结合实践，从利益相关者对社会的影响，对公司以及对利益相关者自身的作用说明了保护利益相关者在公司治理中的重要现实意义。第三部分是我国公司治理对利益相关者保护的现状与不足。从具体的方面总结了我国立法对利益相关者保护的现状，即从对利益相关者原则性的规定、对股东的规定、对职工的规定和对债权人的规定这四个方面进行了总结。根据我国公司治理存在的问题结合对利益相关者保护的现状，认为目前对利益相关者保护的不足主要体现在对中小股东参与公司治理缺乏保障，公司内部治理对职工权利的忽视，公司债权人保护不够完善三个方面。第四部分是我国公司治理中对利益相关者保护的完善。针对我国公司治理框架下保护利益相关者存在的不足，借鉴德国、美国和OECD比较完善的制度，并立足于我国本身的国情及公司治理发展方式，提出了完善利益相关者保护制度的建议。即完善股东派生诉讼制度引入利益相关者派生诉讼；完善职工持股制度明确股票期权制度；完善公司的职工董事与职工监事制度；将银行引入公司董事会和监事会；增设债权人会议制度和债管理人制度。
[Abstract]:With the coming of the era of knowledge economy and the reform of the economic system , the problem of corporate governance is a fierce discussion both at home and abroad , both in theory and in practice .

In addition to the introduction and conclusion , the thesis is divided into four parts :

The first part is corporate governance and stakeholders . It is mainly the study of corporate governance and stakeholder theory development . Combined with economics and law , the paper summarizes the overview of corporate governance and the development and basic content of stakeholder theory . On the basis of this , the paper reviews the role of stakeholders in corporate governance and its important position in corporate governance .

The second part is the theoretical basis and realistic significance of protecting the stakeholders in corporate governance . The development of corporate governance is inseparable from the participation of stakeholders . From the theory of organizational system , corporate social responsibility theory , enterprise contract theory and asset specificity theory , this paper demonstrates the important theoretical foundation of the protection of stakeholders in corporate governance .

The third part is the current situation and deficiency of the corporate governance of our country to the protection of the stakeholders . From the concrete aspects , we summarize the current situation of the protection of the stakeholders , that is , from the aspects of the principle of the stakeholders , the provision of the shareholders , the provision of the staff and the provision of the creditors . According to the problems existing in the corporate governance of our country , the deficiency of the protection of the stakeholders is mainly reflected in the lack of assurance to the participation of small and medium shareholders in corporate governance , the neglect of the internal governance of the company to the rights of workers and the inadequate improvement of the protection of the creditors of the company .

The fourth part is the improvement of the protection of stakeholders in corporate governance in our country . In view of the shortcomings of the protection of stakeholders under the corporate governance framework , we draw lessons from the relatively perfect system of Germany , the United States and the OECD , and put forward the suggestion to perfect the system of stakeholder protection based on the national conditions of our country and the development of corporate governance .
Improve employee holding system to clear stock option system ;
To improve the Company ' s staff and staff supervisor system ;
introducing the bank into the board of directors and the board of supervisors ;
The establishment of the creditor conference system and the debt management system .

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：D922.291.91

【参考文献】