摘要
我国公司法虽明文规定了股份有限公司回购自己股份的范围,但对有限责任公司的股权回购问题却未置可否,而司法及学说对此的态度也是莫衷一是。有限责任公司兼具人合性的特征,且对回购股权有特殊的现实需求。从比较法的角度来看,国外主要国家均在不同程度上放宽了对公司回购自己股份的管制,对有限责任公司更为宽松。因此,我国应放开对有限责任公司回购自己股权的限制。在此前提下,为保证股东间的公平、维护债权人的利益及公司治理的公正,我国应立法制定一系列有关程序、财源、违反的效果及惩罚等方面的配套规定。
The Company Law has explicitly stipulated the scope of share repurchase in stock companies,but as to limited liability companies,there is no corresponding regulations;besides,judicial practice and legal theories have not reached consensus on this issue.The feature of personal bond in limited liability companies generates a particular need for share repurchase.From the perspective of comparative law,many countries have lessened regulation on share repurchase,especially for limited liability companies.So our country should follow the same trend.To ensure fairness among shareholders,protect interest of creditors and justice of corporate governance,a series of pertinent rules should be formulated on procedures,source of finance,and sanctions for violation.
出处
《北方法学》
2011年第6期73-79,共7页
Northern Legal Science
基金
广东高校优秀青年创新人才培养计划项目"创业投资与公司法的变革"(项目编号WYM08040)的阶段性成果之一
关键词
有限责任公司
股权回购
股东
limited liability companies
share repurchase
shareholders
