作者：蒋大兴
作者介绍：北京大学法学院教授
出版日期：2021年4月9日
内容提要 虽然经济是法律发展的原动力，但文化才可能最终决定公司法的实际表现和 边界，中国文化对公司法的影响是多方面的。首先，熟人交易模式表明，公司法应从关注物的 信用与合同信用转向关注人格信用，重视股东信用要素的公示。其次，儒家传统所宣扬的集权 文化、家长制、等级制等无不暗示着适合我国的有效率的公司治理不是“集体会议、决议制”， 而是“精英决定制”，应取消强制设立集体董事会的规定。虑及“面子文化”的影响，还可考 虑减缩或取消董事会的决策权，让其回归民主讨论的场所。再次，“法人格否认泛化”可能激 发股东无限责任危机，促使法人制度死亡。虑及家族企业传统，关系企业内部相互支持符合交 易理性，应缓和集团内部法人格否认之运用。最后，公司法还应简化强制性规范的效力识别规 则，以“违反即无效 / 不生效”取代“违反可能无效 / 生效”的裁判理路，这可能是交易成本 最小、尊重法律最多的方式，也更符合我国民众“简化规则”的心理需求。
关键词 公司法 中国文化 人格信用 公司治理 法人格
Abstract: Although the economy is the driving force of legal development, culture may be the ultimate determinant of the actual performance and boundary of the company law. The influence of Chinese culture on company law is multifaceted: firstly, the acquaintance trading model shows that the company law should transfer attention to personality credit and publicity of shareholder’s credit from the capital/asset credit and contract credit. Secondly, the authoritarian culture, patriarchal system and hierarchy advocated by the Confucian tradition imply that the effective corporate governance suitable for China is not a‘collective meeting, resolution system’, but a‘fine decision system’. The consideration could be given to abolishing the mandatory establishment of a collective board of directors. Meanwhile, by considering‘face culture’, decreasing or abolishing the decision-making power of the board and turning it into a forum for democratic discussion could be a way out. Thirdly,‘the generalization of disregard of legal personality’may arouse the crisis of shareholder’s unlimited liability and cause the legal person system to die. Therefore, in consideration of the family business tradition, the mutual support among the related companies conforms to the transaction rationality. The practice of disregarding the legal personality within the enterprise group should be eased. Finally, the company law should also simplify the legal effect identification criterion towards mandatory rules, replacing the‘violation may be invalid’with the‘violation is invalid’. This may be the way with minimum transaction costs and the most respect to the law, and is more in line with the psychological needs of the Chinese people to‘simplify the rules’.