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此次《公司法》修改强化了股东权,特别是股东的诉权。但关于股东行使该权利时所发生的费用应由谁承担的问题并无明文规定。如果期待股东能在公司治理结构中发挥作用的话,解决费用承担的问题意义不小。但该问题却涉及行使权利的股东与其他股东之间的利益如何调整的问题,制度设计上颇为棘手。为此,通过对日美两国作比较法的检讨,提出了完善我国公司法上相关制度的建议。
The “Company Law” to amend and strengthen the shareholders, especially the shareholders’ rights. However, there is no express provision on who should bear the costs incurred by shareholders when exercising this right. If we expect stockholders to play a role in the corporate governance structure, the solution to the problem of cost borne is of no great significance. However, the issue involves the question of how to adjust the interests of the shareholders exercising the rights and other shareholders. The system design is quite tricky. Therefore, through the review of the comparative law between Japan and the United States, the author puts forward suggestions on how to perfect the relevant system of company law in our country.