作者：王 兰
作者介绍：厦门大学法学院副教授，法学博士
出版日期：2021年10月9日
内容提要 公司治理现代化运动对社会力量参与治理越来越重视，公司软法作为其主 要行动指南且不以国家强制力为后盾，在多元性主体、协商性程序、选择性运行等维度上获 得其规范效力的正当性，并通过在主体行为度量、冲突利益调和与守法激励等面向上有效应 对公司法运行中的结构性缺陷，确立了其在公司规范体系中的价值定位。然而，囿于自身有 限拘束力和选择性适用所带来的实施效力不足与适用不确定，公司软法还应衔接公司法以 形塑金字塔式梯次执法，培植公司自愿守法文化，并在公司司法中涵摄允诺禁反言机制，从 而在软硬法有机协同下推动现代公司规范体系的统合性构筑。
关键词 公司法 公司软法 公司规范体系 公司治理
Abstract: Benefiting from the importance attached by the modernization movement of corporate governance to the participation of social forces in governance, as its main action guide and without legal compulsion, the corporate soft law mainly obtains the legitimacy of its normative effect in the dimensions of diversified subjects, consultative procedures and selective operation. In addition, by dealing with the structural defects in the operation of corporate law, the corporate soft law could be able to establish its value orientation in the corporate normative system. However, due to its inherent defects such as insufficient implementation effectiveness and uncertain application, it is also necessary for corporate soft law to cooperate with corporate law to form a pyramid echelon of law enforcement, cultivate the voluntary law-abiding culture of the corporate, and include the promissory estoppel mechanism in the corporate justice, so as to promote the integrated construction of modern corporate normative system under the coordination of corporate soft law and hard law.