| 英文摘要 |
The promulgation and revision of the law are closely related to the background of The Times, and also highlight the expected direction of economic and social development. From a macro point of view, this revision mainly presents four characteristics: adhere to the problem orientation, adopt two major legal systems, summarize past experience, and highlight local characteristics. From a micro point of view, the changes in the content of the Company Law can be described as many blossoms, but the changes in the capital system and corporate governance are particularly eye-catching. The reform of the subscribed capital system and the introduction of the authorized capital system show that the capital system is becoming more flexible while returning to rationality, while the introduction of the one-tier company and the reform of the director’s responsibility system show that the legislature strives to enhance the flexibility and autonomy of corporate governance. However, the revision of the law can not be perfect, and some topics that have long been concerned by the theoretical circle have not been answered in the revision of the law, such as the optimization of company types and the standardization of corporate mergers and acquisitions. Therefore, the new Company Law still needs to be continuously tested by commercial practice, and also needs to be continuously improved. It can be said that the amendment of the company law is always on the way. |
