河北法学
河北法學
하북법학
Hebei Law Science
2012年
1期
95~99
,共null页
有限责任;损失分摊;社会责任;实证分析
有限責任;損失分攤;社會責任;實證分析
유한책임;손실분탄;사회책임;실증분석
limited liability ; apportion losses ; social responsibility ; positive analysis
有限责任既不是公司的法律责任,也不是股东的法律责任,而是一种公司损失的分摊规则。从实证角度分析,有限责任是股东分摊公司＂有限损失＂的一种制度设计。根据有限责任规则,股东对公司损失实行＂定额分摊＂,而社会﹙主要但不限于债权人﹚则实行＂余额分摊＂。鉴于公司损失涉及到社会分摊问题,公司不仅是＂利益共同体＂,也是＂损失共同体＂,这是公司相关制度刚性设计的基础。
有限責任既不是公司的法律責任,也不是股東的法律責任,而是一種公司損失的分攤規則。從實證角度分析,有限責任是股東分攤公司＂有限損失＂的一種製度設計。根據有限責任規則,股東對公司損失實行＂定額分攤＂,而社會﹙主要但不限于債權人﹚則實行＂餘額分攤＂。鑒于公司損失涉及到社會分攤問題,公司不僅是＂利益共同體＂,也是＂損失共同體＂,這是公司相關製度剛性設計的基礎。
유한책임기불시공사적법률책임,야불시고동적법률책임,이시일충공사손실적분탄규칙。종실증각도분석,유한책임시고동분탄공사＂유한손실＂적일충제도설계。근거유한책임규칙,고동대공사손실실행＂정액분탄＂,이사회﹙주요단불한우채권인﹚칙실행＂여액분탄＂。감우공사손실섭급도사회분탄문제,공사불부시＂이익공동체＂,야시＂손실공동체＂,저시공사상관제도강성설계적기출。
As a rule of apportion losses between the company and the shareholders, limited liability is neither the liability of the company nor the shareholders＇liability. Actually, limited liability means the shareholders will share part of losses of the company on the basis of positive analysis. By the rule of limited liability, the shareholders should share the quota losses of company, but the society which it means mainly but not limited to creditors has to share the rest of company＇s losses. It is the basis of rigid design of the system of the company which it is not only the community of benefit but also the community of losses.
