2005年新《公司法》的出台,消除了旧《公司法》第六十条引发的公司是否具有担保能力的争议。新《公司法》第十六条在肯定公司担保能力的同时,也对公司对外提供担保作出了程序性的限制。违反这种限制而设定的担保的效力,成为该法实施以来,理论界和实务界争论最多的一个问题。本文尝试从理论和实务多个视角,对 The promulgation of the new “Company Law” in 2005 eliminated the controversy over whether a company raised by Article 60 of the Old Company Law posed a guarantee capability. The new “Company Law” Article XVI in affirming the company’s security capabilities, but also to provide guarantees for the company made a procedural restrictions. The validity of the guarantee set in violation of such a restriction has become the most debated issue between the theoretical circles and the substantive circles since the implementation of the Law. This article attempts from a number of theoretical and practical perspectives