正值我国《公司法》修改草案出台之际,本文运用公司契约理论对公司法修改进行经济学分析。通过对契约优化过程的探讨和公司法本质的阐述,给出了公司法契约路径的最优理念模型。本文认为公司法的修改应遵循这种契约路径和目标,这将有利于进一步改善公司内部委托—代理关系以及公司间“敲竹杠”问题,实现卡尔多—希克斯效率,从而优化公司治理结构以适应市场经济的动态变化要求。 At the time of the introduction of the draft amendment to the “Company Law” in our country, this article uses the firm contract theory to conduct an economic analysis on the revision of the Company Law. Through the discussion of the contract optimization process and the essence of the company law, this paper gives the optimal concept model of the company law contract path. This paper argues that the revision of the company law should follow this contractual path and goal, which will help to further improve the company’s internal trust-agency relationship and the issue of inter-company “knock-ons” and to achieve the efficiency of the Carl-Hicks so as to optimize corporate governance Structure to adapt to the dynamic changes in the market economy requirements.