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2006年1月1日,新公司法(以下简称新法,修订前的公司法简称旧法)正式施行。此次公司法修订,立法机关没有照搬其他国家的立法,而是总结了旧法实施十多年来的经验和教训,进行了法律规范的调整。新法在结构上保留了旧法原有的体系,没有在股份公司和有限责任公司之外增加其他公司形式,内容上则对公司的资本制度、公司设立、小股东权益保护、法人人格否认、公司管理者的义务和责任等进行了大刀阔斧的改动和完善。但笔者认为,新法最大的突破还是其立法理念的明确与成熟,本文就通过新旧公司法对比,来粗浅地谈谈新法中体现出来的这种全新理念——投资理念。
January 1, 2006, the new company law (hereinafter referred to as the new law, the pre-amended company law referred to as the old law) came into effect. The amendment to the company law, the legislature did not copy the legislation of other countries, but summed up the old law more than a decade of experience and lessons learned, carried out the adjustment of legal norms. The new law preserves the original system of the old law in structure without adding any other form of company in addition to the joint-stock companies and limited liability companies. The contents of the new laws are not specific to the company’s capital system, establishment of the company, protection of minority shareholders’ rights, denial of corporate personality, The obligations and responsibilities of those who carried out drastic changes and improvements. However, in my opinion, the biggest breakthrough of the new law is the clarification and maturity of its legislative concept. In this paper, we discuss the new concept embodied in the new law - investment philosophy through the comparison of the old and the new company law.