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从法人制度的构造看,公司虽为营利性质的社团法人,具有法律上的人格,但终究因其无实体存在,故仍须以自然人存在所组成的机关作为活动基础。既然必须将团体或组织内的成员偏好加以集中并将之转化成一种集体决策,那么,任何一个团体或组织都需要一套自治系统以便形成有效率的决策。从目前世界各国公司法制的发展趋势来看,现代公司法制已经基本定位于以“董事会为中心,股东会为辅助”的公司自治模式,即在除了承认股东会为最高意思机关并享有相应职权外,也能兼顾并承认董事会实际掌管公司的资产、人事与业务发展方向的事实;除了提供股东权益应有的基本保障外,也能同时将股东角色转向投资人角色予以保护。
Judging from the structure of the legal person system, though the corporation is a for-profit corporation with a legal personality, it still needs to be based on the organ formed by the existence of natural persons because of its entityless existence. Since the preference of members of a group or organization must be concentrated and translated into a collective decision, then any one group or organization needs a system of autonomy in order to make efficient decisions. Judging from the current development trend of corporate legal system in various countries in the world, the legal system of modern company has been basically located in the corporate autonomy mode with “the board of directors as the center and the shareholders ’association as the auxiliary”. In other words, in addition to recognizing that shareholders’ In addition to providing the basic guarantees that should be provided to the shareholders’ rights and interests, they can at the same time shift the shareholder’s role to the investor’s role to protect the fact that the board of directors actually controls the assets, personnel and business development of the company.