商业经济与管理

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人民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。

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.