公司章程法律问题研究

【作者】 甘瑛；

【导师】 沈四宝；

【作者基本信息】 对外经济贸易大学 ， 国际法， 2000， 硕士

【摘要】 公司章程作为一种按公司法规定由全体股东或发起人共同制定的公司必备的规范公司的组织与行为以及公司与有关各方权利义务关系的基本法律文件，内容十分丰富，几乎涵盖了公司法的各个重要方面。它对公司的运行方式、组织管理、权利行使及责任划分等方方面面所作的详细规定，使公司由设立、运作直至破产清算这样一个庞大复杂的系统有章可循。公司章程对内的契约和规范作用，对外的公示和准据作用，及其对公司、股东、董事、监事、以及经理等所具有的广泛约束力，使它成为公司存在和运营的灵魂。保证公司章程的稳定性和严肃性、促进其制定和变更的合理性与科学性，有利于社会经济的健康发展。从总体上看，各国法制背景不一，立法技术水平有别，对公司章程的具体规定各有差异，但有一点是可以肯定的，即公司经济发达之国家，其社会的章程意识必然强烈。我国是在商品经济不发达的土壤上，在政企不分的情况下发展公司制度，长期计划经济体制的影响，听从国家指令的企业行为，使得整个社会章程意识比较淡漠，公司章程的规范性、真实性与权威性都较差；而理论界对公司章程的性质、效力、内容记载、形式要求、制定更改等方面都存在理解和认识上的差异；种种因素相结合，导致章程的法律作用远未得到发挥。随着国际经济交往日益广泛和深入，各国经济与世界经济全面接轨，公司的设立和运作的市场规则趋于同一，各国公司法对章程制定的要求越来越趋向一致。随着我国经济体制改革的深入和对外开放的扩大，社会主义市场经济的逐步建立，愈来愈有必要并有可能大力发展公司法律制度。从理论上对公司章程的各方面问题予以明确,在实践上逐步完善我国公司章程立法与管理制度，在全社会范围内树立起正确的章程观念，才能使我国公司经济走上良性发展的轨道。本文在参阅了大量中外资料的基础上，就科学规范公司章程的一系列理论和现实问题进行了系统的比较分析研究。本文首先对公司章程的概念、法律性质、效力问题予以明确，并就公司章程与其它法律文件在性质、效力等问题上的区别与联系进行探讨，论证笔者的观点；然后对公司章程的内容记载、制定变更等方面进行比较、分析、归纳和阐述，并对其中的重要问题提出自己的看法；最后在选择公司章程模式问题上，本文就单一章程模式同章程与细则相分离的模式进行对比，并就我国公司法是否应采用后者，提出笔者观点。本文主体部分共分四章。第一章为“公司章程之概念与法律性质探究”，在这方面，理论界分歧颇大，可谓“见仁见智”。本文首先对公司章程作出一个较为明确全面的定义，由该定义出发对章程的法律特征（法定性、公开性、真实性）进行分析，并指明公司章程与公司法的关系。然后，文章通过对两大法系对公司章程法律性质之理念的比较分析，并结合对中国公司法有关规定的理解，得出章程的法律性质为“社团规章”的结<WP=3>论。从“社团规章”这一性质出发，笔者分析了章程的法律作用及法律效力。公司章程对内具有契约作用和规范作用，对外则具有公示作用和准据作用，其效力遍及公司、股东、董事、监事、经理等等。为了对公司章程的性质、效力、作用有更进一步的理解，本文还系统地分析了公司章程与一系列其他相关法律文件（股东协议、外商投资企业协议及合同）之间的关系，并提出笔者的见解。 第二章比较分析公司章程的基本内容。根据章程记载事项是否由法律明确规定，理论上一般将章程内容分为“绝对必要记载事项”、“相对必要记载事项”和“任意必要记载事项”三种，本文分别对这三种类型进行介绍和分析。然后从各国公司法的规定中归纳出公司章程的基本内容。有鉴于公司章程目的条款是章程基本内容当中最为重要而复杂的一项，本文独辟一节对之进行系统研究：首先介绍章程目的条款的历史演变，然后从两大法系的有关该条款的效力、功能理论和立法演进的比较分析中得出有关立法改革的理论和现实意义，并与我国有关立法和实践进行对比，提出笔者的观点和建议。第三章分析公司章程的制定与变更。本文从理论上分析了制定章程的有效要件和原则。由于变更章程是公司适应现实经济需要的根本措施之一，本文对之进行着重阐述。首先指明公司章程变更的原因，然后阐述变更的原则和程序，最后明确了公司章程变更后的法律效力。从有关资料考察，两大法系大部分国家公司法对公司章程性文件都规定采用章程与细则相分离的模式，其原因除了它们法律传统的影响外，还包含了这种分离模式所具有的现实性、灵活性因素。对于这种模式进行分析，判断其中的益处，是有必要的。因此本文第四章对这种分离式的章程与细则的性质、内容进行研究和对比，并重点探讨了后一文件的制定与修改。然后与我国的有关立法实践相比较，提出此种模式对我国可能具有的借鉴意义。目前，对公司章程法律问题的比较分析研究尚较缺乏。本文在分析两大法系有关理论问题的基础上，得出一系列结论，并结合我国国情，提出吸收和借鉴外国有益经验和做法的建议，希望能对我国公司法理论研究领域有所贡献，对我国公司制度实践领域有所帮助。更多还原

【Abstract】 The articles of corporation is a basic document mandated by the corporation laws, which is made by all of the shareholders or promoters, and which rules the organization and practice of the corporation and the relationship between the corporation and all relevant parties. It has very rich contents that include almost all of the important aspects of the corporation law. The articles of corporation has the contract value to the corporation and its member and all officers, and has publicity values to the third party. It binds the corporation, shareholders, directors, auditors and managers of the corporation. All these make it most important document of the corporation. Its stability and reasonability is beneficial to the healthy development of the social economy. Generally speaking, our society pays much less attention to the articles of corporation than the western countries, because our socialist market economy is far from perfectly established, the effect of enterprise’s behavior that conform to the state order still exist, and our corporation system has just run for less than ten years, there exist many loopholes, the standardization, authenticity and authority for the articles of corporation are not up the requirement of laws, and also the understanding of the issues, such as the nature, the legal effect, the contents, the forms and the modification of it is varied in the academic circle. All these make the articles of corporation not much effective, which it should have. As our economic system reform goes deeper and deeper, it becomes more and more urgent to improve the corporation law system; therefore, it is necessary for us to make clear of every aspect about the corporation law theoretically and makes perfect the corporation system practically.The author adopts comparative analysis method, conduct a systematic study about a series of theoretical and practical issues on how to scientifically regulate the articles of corporation. This thesis is divided into four parts. Chapter One is "the definition and nature of the articles of corporation" which firstly gives a definition to "the articles of corporation", and makes clarification of its nature, its legal effect, then studies and offers some opinions on the differences and relationship between the articles of corporation and some other relevant legal documents.<WP=5>Chapter Two comparatively analyzes the basic contents of the articles of corporation. According to the standard of whether the items are mandatedly required by the laws, its contents are theoretically divided into three parts: the absolutely necessary items, the relatively necessary items and the permissive items. The object clause of the articles of corporation is one of the most important and complex clauses. This thesis conducts a systematic study on it: firstly introduces its historical transformation, then analyzes it legal effects and some theory on it, thirdly comparatively analyzes some legislation reform, and compares with our countries, lastly puts forward the author’s opinions and suggestions. Chapter Three is about the formulation and modification of the articles of corporation. The author analyses the effective conditions and the principles of formulating the articles of corporation, then emphatically expounds the modification of it: firstly points out the reasons, then elaborates the principle and procedure, in the end clarity the legal effect of the modified articles of corporation.Examining the relevant materials, the author found that the corporation laws in most countries of the two general legal system stipulate to adopt the model of separation of the two documents: articles of corporation and the bylaws. The reasons are not only the effect of their legal tradition, but also the realistic and flexible elements of this model. To analyze the benefits of this model is fairly important, therefore, Chapter Four of this thesis study the differences of the nature and contents of these two documents, then compares with the更多还原