《中华人民共和国公司法》已于2006年1月1日实施,其中,“公司章程另有规定的除外”等字眼给予公司章程更多自治空间。那么,章程在制定过程中到底有多自由?理论界和实践界对此缺乏足够关注,以致无法应对公司实践操作层面出现的问题,本文试从公司章程性质及公司法性质角度解读。 The “Company Law of the People’s Republic of China” was implemented on January 1, 2006, in which “the words” except as otherwise provided in the articles of association "are given more autonomy in the articles of association of the company. In the end, how much freedom is the charter in the process of formulation? The theoretical and practical circles lacks sufficient attention to this problem, so that it can not cope with the problems in the practical operation of the company. This article tries to interpret it from the perspective of the constitution of the company and the nature of the company law.