【作者】 李磊；

【导师】 鲍禄；

【作者基本信息】 对外经济贸易大学 ， 国际法， 2014， 博士

【摘要】 无论是基于占领先机的主动心态，还是被迫为之的被动心态，传统的法律架构和立法理念需要更新，是我们不得不面对的现实。最早建立起现代国家体系的欧洲人在这一领域又一次扮演了先行者的角色，通过让渡国家部分主权，展开了一场声势浩荡的法律一体化运动。公司作为市场经济最重要的参与主体，其法律一体化从一开始就受到格外的关注。论文从欧洲公司法律制度一体化的基础入手，详细考察了欧洲公司法律制度一体化的历史进程和最新动态，并对其制度边界、机制、方式、实效以及面临的挑战等理论问题进行了探讨。论文第一章为绪论。在绪论部分，介绍了论文选题的动因，阐述了研究的意义，对前人的研究成果进行了概括性总结，并对论文采用的研究方法和几个相关概念进行了说明。论文第二章是关于欧洲公司法律制度一体化的宏观考察。在本章第一部分，论文探究了欧洲公司法律制度一体化展开的历史、经济、政治以及法律背景，并对其可能产生的影响进行了剖析。在本章第二部分，论文介绍了欧洲公司法律制度一体化的法律框架，主要包括基础条约、公司法条例、公司法指令、相关决定和建议以及欧洲法院的司法裁决等。此外，欧委会发布的两个公司法行动计划，即2003行动计划和2012行动计划为欧洲公司法律制度一体化指明了下一阶段的发展方向，具有十分重要的意义。论文第三章、第四章和第五章是对欧洲公司法律制度一体化的微观考察。以内容为标准，可将欧洲公司法律制度一体化大致划分为三个部分：一是对成员国公司法律制度的协调和统一；二是欧洲法院以司法裁决方式对公司设立自由和流动自由的推动；三是在欧盟层面创建了若干种超国家企业形态。论文第三章围绕着对成员国公司法律制度的协调和统一展开，具体涉及公司设立制度、资本制度、国内合并和分立制度、财务会计制度、跨境合并制度、分支机构的信息披露制度、一人公司制度、收购要约制度、公司治理制度等领域。论文分别对上述领域一体化的历史进程和最新动态进行了详细考察，特别是对一体化的动因、其间产生的争议、争议的解决方式、主要内容、实施情况、学者观点等给予了特别关注，并对在此基础上逐一做出评价。论文第四章涉及欧洲法院的司法裁决对公司设立自由和流动自由的推动。在这一领域，欧洲法院通过对基础条约中确立的设立自由的解释，以一系列的经典裁决打破僵局，使成员国在一定程度上遵守了相互承认原则。论文第五章围绕新制度的创建展开，即共同体通过法令（条例、指令）创建了几种超国家企业形态，它们与成员国公司并行不悖，形成竞争关系。论文介绍了欧洲公司法令的诞生过程及其主要内容，在对欧洲公司与传统成员国公司做出比较的基础上，分析了欧洲公司法令在跨境合并、职工参与和跨境转移住所等问题上的突破，并强调了欧洲公司法令的跨时代历史意义。论文还对尚在酝酿中的欧洲私人公司条例作了介绍和剖析，并将其与欧洲公司法令进行了对比，认为两者无论是在立法技术上还是具体内容上的差异，都预示着欧洲私人公司条例将对成员国公司法律制度构成更大的挑战。本章还对其它的超国家企业形态如欧洲经济利益集团、欧洲合作社以及尚在孕育中的欧洲协会、欧洲互助社、欧洲基金会的最新动态作了介绍。在从宏观和微观两个角度进行全面考察后，论文第六章从内容、运行机制和参与主体、方式与工具、实效以及面临的挑战五个方面入手，试图对欧洲公司法律制度一体化做出理论分析和总结。从内容上看，尽管欧洲公司法律制度一体化已经取得了重大成就，但一体化的内容不可能无限制扩展，而是有着特定的制度边界。市场与共同体规制、规则竞争与共同体规制的关系、辅助性原则的确立和发展、欧洲公司法律制度一体化的目的以及成员国公司立法状况均对这一制度边界的确立产生了重要影响。欧洲公司法律制度一体化的内容呈现出一些鲜明的特征，这些特征主要包括：与成员国公司法相比，在制度边界和制度选择标准上呈现出差异性；与欧洲其它法律制度一体化的紧密联结；提升效率、减轻行政负担成为了改革焦点。从运行机制上看，欧洲公司法律制度一体化展现出与成员国传统的立法----适用这一过程不同的特征。由于参与主体的多元性、权力的非单向性，竞争和互动一以贯之，欧洲公司法律制度一体化的运行机制是复杂、充满妥协和追求平衡的。论文对运行机制中的两个特别环节，即专家组报告和效果评估委员会评估环节进行了特别介绍，并对欧洲理事会与欧盟理事会、欧洲议会、欧委会、欧洲法院以及其他参与主体在欧洲公司法律制度一体化中的作用一一进行了评价和分析。从方式上看，可将欧洲公司法律制度一体化分为积极一体化和消极一体化。积极一体化要求共同体立法机构积极作为以重建规则体系，主要以公司法条例、指令以及不具有强制力的建议、意见等软法作为工具。论文对影响积极一体化工具选择的因素进行了分析，认为指令将在未来扮演更为重要的角色。消极一体化主要体现为欧洲法院通过司法裁决对阻碍公司设立自由和流动自由的成员国法予以否定。在欧洲公司法律制度积极一体化和消极一体化的关系方面，两者呈现出交替发展、互相促进的特征。欧洲公司法律制度一体化的实效可以分为两个层面：一是欧盟内部的，它打破了国际法----国内法截然分明的传统体系，创造了一个共同体规则与成员国规则相互交融的新体系。共同体规则内化为成员国公司法，从实质上改变了成员国公司法规则，其结果是，成员国公司法更具现代化，也更加符合内部市场建立和运行的要求。二是欧盟之外的，欧洲公司法律制度一体化对美国法在世界公司法领域的绝对优势地位形成了冲击，它充分利用了集体的力量，开始向世界输出公司法的欧洲理念和欧洲标准，并在会计标准、公司治理、公司法理念等方面向美国法发起了挑战。欧洲公司法律制度一体化还面临着一系列的挑战，这主要体现为在以下几组关系中需要把握精妙的平衡：一是成员国利益与共同体利益的平衡；二是碎片化与整体化的平衡；三是全面细致与灵活框架立法技术的平衡。第七章为结论部分，在对全文主要观点进行总结的基础上，对欧洲公司法律制度一体化的未来进行了展望，并探究了欧洲公司法律制度一体化给我们带来的启示。论文追踪了欧洲公司法律制度一体化的最新动态，考察了大量的立法性文件和欧洲法院的司法裁决，以历史分析法、文献分析法、规范分析法、实证分析法等为主要研究方法，试图对欧洲公司法律制度一体化的三个问题，即是什么、为什么、怎么样做出回答。更多还原

【Abstract】 No matter in which kind of attitude, positive or negative, we are facing the challengeto change the traditional legal structure and legislative idea. In this area the Europeanswho were the first to set up the modern country system become the forerunner again.They began law integration by transferring part sovereignty. As company is the mostimportant actor of market economy, company law integration gains special attentionfrom the very beginning.The dissertation begins with the background of European company law integration,after a detailed investigation on its historical process and latest development; itexplores some theoretical issues such as content boundary, mechanism, pattern, actualeffect and the challenges.Chapter1is the introduction. In this part, the dissertation presents the motives ofchoosing the topic, research aim, literature review and explains research method andrelated concepts.Chapter2makes a macro investigation of European company law integration. The firstsection probes into its historical, economic, political and legal background, and thenanalyzes the consequences they may bring. The second section introduces the legalframework of European company law integration, including founding treaties,company regulations, company directives, decisions, recommendations, judicialdecisions, and etc. Besides, the two action plans, namely2003action plan and2012action plan issued by Commission, are of great importance in that they providedirection for the next stage of development of European company law integration.Using pattern and contents as standard, European company law integration can bedivided into three parts. The first part is the harmonization and unification of companylaw of member states. The second part is the impetus for the freedom of establishmentand mobility by ECJ judicial decisions. And the third part is the creation of some typesof supra-national enterprise forms by company regulations.Chapter3focuses on the first type, i.e. the harmonization and unification of companylaw of member states. It covers a wide range of areas such as company establishment,capital system, merger and division, accounting, cross-border merger, branch disclosure, one-member Company, takeover bids, corporate governance, and etc. Thedissertation explores the detailed historical process and latest developments in theseareas, especially the intention of integration, controversies involved, solution, maincontents, implementation and scholar opinions, and then makes some comments.Chapter4involves the impetus for the freedom of establishment and mobility byjudicial decisions. ECJ broke the deadlock by a series of judicial decisions. In thesedecisions, it forces the member states to obey the principle of mutual recognition bythe interpretation of the freedom of establishment which is protected by the foundingtreaties.Chapter5covers the creation of new systems. Some types of supra-national enterpriseforms are created by regulations, which are parallel to and compete with the nationalcompanies. The dissertation introduces the historical process and main contents of SEstatute, makes a comparisons with traditional company established according tonational law, analyzes its breakthrough in the area of cross-border merger, employeeinvolvement and cross-border transfer of seat and emphasizes it landmark implication.The dissertation also introduces and analyzes the SPE regulation in discussion. After acomparison of SE statute, the dissertation maintains that the differences in legislativetechnique and specific rules indicate that SPE regulation will bring more challenges totraditional company law of member states. This chapter also covers the latest situationof other supra-national enterprise forms, such as EEIG, European Cooperative Society，and some forms still in discussion including European Association, European MutualSociety and European Foundation.After full investigation of European company law integration, Chapter6makestheoretical analysis from the perspective of contents, operating mechanism,participants, pattern, instruments, actual effects and the challenges.With regard to contents, although European company law integration has madesignificant achievements, it has its own boundary, which means it cannot expandwithout any limit. It relies on the relationship between market and communityregulation, regulation competition and community regulation, the establishment anddevelopment of the principle of subsidiarity, the aim of European company lawintegration and the situation of company law of member states. Furthermore, thecontents of European company law integration have some distinctive features. Firstly,it differs in content boundary and selection criteria with the company law of memberstates. Secondly, it has close connection with law integration in other areas. Finally,efficiency and administrative burden mitigation become the reform focus. Regarding operating mechanism, European company law integration differs from thetraditional legislation and application process. Considering participants diversity, thenon unidirectional power, the consistent competition and interaction, this mechanism iscomplicated, full of compromise and pursuing balance. The expert group report systemand impact assessment system by impact assessment board are specially introduced.The function of European Council, Council of the European Union, Commission,Court of justice of the European Union, and other participants are analyzed.European company law integration can be classified as positive integration andnegative integration by the standard of pattern. Positive integration requires activeaction of community legislative organ; its main instruments contain companyregulations, company directives, and soft law such as opinions, recommendations thatis not binding. The dissertation analyzes the factors that will have an effect on theselection of instruments, and further anticipates that directive will play a moreimportant role in the future. Negative integration represents the denial of memberstates rules which are obstacles of the freedom of establishment and mobility by Court.Positive integration and negative integration develop alternatively and promote eachother.The actual effect can be analyzed from two different perspectives. One is from theinternal part; it breaks the traditional system of clear distinction of international lawand national law by creating a new system in complete harmony. The community rulesbecome part of national law and alter the latter in essence which in turn, the nationalcompany laws of the member states become more modern and suitable for theestablishment and functioning of internal market. The other is from outside. Europeancompany law integration challenges the absolute dominance of company law of theUnited States, in the area of accounting standard, corporate governance and companyideas. It exports European company law ideas and standards to the whole world bymaking full use of collective power.European company law integration is still facing a series of challenges. It is mainlyreflected in the handling of the balance of several relations, i.e. the balance betweencommunity interest and national interest, the balance between fragmentation andoverall planning, and the balance between comprehensive, detailed regulation andflexible framework regulation.Chapter7summarizes the main standpoints, looks into the future of Europeancompany law integration, and explores its implications.This dissertation tracks the latest developments, investigates a large number of legislative documents and judicial decisions, by using historical analysis method,literature analysis method and regulation analysis method, and tries to answer threeimportant question of European company law integration, i.e. what is it? How is it?And why?更多还原