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跨国公司是众多国际经济行为的主体,涉及到国际投资领域、国际贸易领域等国际经济法领域。跨国公司在国际经济往来中扮演着越来越重要的角色。虽然国际上也有一些文件对跨国公司的性质和行为做出规定,但对跨国公司的法律规制主要是内国法的问题。跨国公司的特点及其地位的重要性决定了我国应当完善规制跨国公司的相关立法,尤其是公司法。本文中,笔者对跨国公司的性质、特征及法律结构进行了研究,并论述了跨国公司对我国传统公司法的挑战,以及我国应当采取的对策。
Multinational corporations are the main body of many international economic activities, involving the fields of international investment, international trade and other fields of international economic law. Multinational corporations play an increasingly important role in international economic exchanges. Although there are some international documents that regulate the nature and conduct of transnational corporations, the legal regulation of transnational corporations is mainly a matter of domestic law. The characteristics of MNCs and the importance of their status determine that China should improve the relevant legislation governing MNCs, especially the Company Law. In this article, the author studies the nature, characteristics and legal structure of multinational corporations, and discusses the multinationals’ challenge to our country’s traditional company law and the countermeasures that our country should take.