2006年1月1日,修订后的《中华人民共和国公司法》开始实施。新《公司法》第16条中关于公司对外担保的规定较修订前有了较大的变化,减少了公司对外投资与担保方面的限制。该条款在实践中从理解到适用均存在争议,公证机构作为法律实践部门,有必要对之进行深入的探究,以便在公证实践中全面准确地理解和领会法条内涵和立法精神。 January 1, 2006, the revised “People’s Republic of China Company Law” came into effect. The provisions of Article 16 of the new Company Law on external guarantees of the Company have been greatly changed from those before the revision, reducing restrictions on the Company’s overseas investment and guarantee. This article is controversial in practice from understanding to applicable. As a legal practice department, it is necessary for the notary office to conduct an in-depth exploration so that the legal connotation and legislative spirit in the notarial practice can be fully and accurately understood and understood.