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引言在现代社会商事组织发展之多元化与自由化趋势下,公司分立是公司营业调整、组织再造、规模扩缩的重要手段之一。通过公司分立在实现特定经济目的的同时,于法律视角观察,亦有诸多法律关系蕴涵其中。因此,从实体法角度而言公司分立中相关利益主体权利义务关系的法律构造,从程序法角度而言公司分立必要程式之遵守,都对公平实现相关利益主体之权益,并对保障商事活动之效率具有重要意义。目前,世界主要国家公司法制中均对公司分
Introduction In the trend of pluralism and liberalization of the development of commercial organizations in modern society, the separation of companies is one of the important means of business restructuring, organizational reorganization and scale expansion. Through the separation of companies in achieving specific economic goals at the same time, from a legal perspective, there are many legal relationships implicating them. Therefore, from the perspective of substantive law, the legal structure of the rights and obligations of the relevant stakeholders in the process of company separation and the compliance with the necessary procedures for the separation of companies from the perspective of procedural law all provide for the fair realization of the rights and interests of the relevant stakeholders and for the protection of commercial activities Efficiency is of great importance. At present, the corporate law of the major countries in the world is divided among companies