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法人分类作为民法典编纂中的非主流问题一直未得到应有的关注,由于诸多原因造成法人分类处于“被遗忘”的境地。然目前法定模式与理论模式都存在一定的缺憾,科斯的交易成本理论为法人分类提供了启发,法人作为分配资源的枢纽,承担着降低交易成本、福利分配成本以及权力运行成本的职能。不同法人所降低成本的类型决定了其自治性的强弱,从而建构起与其相配套的以自治性为核心的“完全自治性法人—过渡性自治性法人—非自治性法人”三元层级结构,其为动态流动过程而非静态结构,也为法人分类模式找到新的出路。
As a non-mainstream issue in the codification of civil codes, corporate classification has not been given due attention. For many reasons, legal person classification is in a position of being forgotten. However, the current statutory model and theoretical model have some shortcomings. Coase’s transaction cost theory provides the inspiration for the classification of legal persons. As the hub of resource allocation, legal person undertakes the functions of reducing the transaction costs, the welfare distribution costs and the running costs of power. The type of cost reduction adopted by different legal persons determines the strength of their autonomy and constructs a fully autonomic corporation with its autonomy as the core. “A fully autonomous corporation - a transitional corporation of autonomy - a non-autonomous corporation” Hierarchical structure, which is a dynamic flow process rather than static structure, but also for the corporate taxonomy to find a new way out.