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香港新《公司條例》即香港法例第622章,是對原公司條例及香港法例第32章的全面修改;在股份面值、董事義務、審計師權利、债權人保護以及公司申辦程序和内部管治等諸多方面均作了全面的修訂。本次香港公司法改革所體現的促進經濟發展、方便營商、堅持成本效益,以及完善企業管制等精神均對内地公司法的修改有著重要的借鑒意義。一、香港公司法改革的背景香港《公司條例》頒佈於1865年,它是以1863年英國《公司法例》為基礎的,隨著英國
The new Hong Kong Companies Ordinance, Chapter 622 of the Laws of Hong Kong, is a comprehensive revision of the former Companies Ordinance and Chapter 32 of the laws of Hong Kong. It provides a comprehensive review of the nominal value of shares, the obligations of directors, the rights of auditors, the protection of creditors and the procedures for the application of the company and internal management Governance and many other aspects have made a comprehensive revision. The Hong Kong company law reform embodied in the promotion of economic development, business-friendly, adhere to cost-effectiveness, and improve corporate governance and other spirit of the amendment of the company law on the Mainland there is an important reference. I. Background of the Company Law Reform in Hong Kong The Hong Kong Companies Ordinance was promulgated in 1865 and is based on the 1863 British Companies Ordinance. As the United Kingdom