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传统公司法理论认为,公司为物质资本者所拥有。而现代公司法理论则认为,由于股东成员构成上深刻的变化,物质资本不再是公司唯一的组成部分。人力资本也是公司的资本股份,基于这种股份同样能形成公司股权。现今公司治理目标不再只是唯物质资本股东利益或资本股东利益是图,而是追求实现多元化、多主体利益的新的公司价值目标。这就决定了必须遵循地位至上、权力多元、利益相关和决策民主等原则来构建权力机关。
The traditional theory of corporate law that the company owned by the material capitalists. The modern theory of corporate law believes that because of the profound changes in the composition of shareholders, material capital is no longer the only part of the company. Human capital is also the company’s capital stock, based on this kind of shares can also form the company’s equity. The goal of corporate governance nowadays is no longer the mere figure of the shareholders of materialistic capital or the interests of capital shareholders, but the new corporate value goal of pursuing diversified and multi-stakeholder interests. This determines that the power organs must be constructed in accordance with the principles of supremacy of power, pluralism of power, interests and democratic decision-making.