The Nature of the Business Corporation: Its Legal Structure and Economic Functions
The Nature of the Business Corporation: Its Legal Structure and Economic Functions
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商业公司的性质：其法律结构和经济功能
DOI：
10.1111/1468-5876.00227
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发表时间：
2002
期刊：
影响因子：
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通讯作者：
Katsuhito Iwai
中科院分区：
文献类型：
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作者：
Katsuhito Iwai
传统公司和商业公司在法律结构上有着根本的区别。前者由所有者与资产之间的单一所有权关系构成，后者由两种重叠的所有权关系构成，一种是股东与公司之间的所有权关系，另一种是公司与公司资产之间的所有权关系。股东与资产之间的法律关系是间接的，只有通过法人这个中介，法人在法律上扮演着物与人的双重角色。本文的主要目的是为了说明这种双层股权结构如何对企业公司的组织形式、治理方式和手段以及绩效效率产生根本性的影响。
There is a fundamental difference in legal structure between the classical firm and the business corporation. While the former consists of a single ownership relation between owners and assets, the latter consists of two overlapping ownership relations - one between shareholders and the corporation and the other between the corporation and corporate assets. The legal relation between shareholders and assets is indirect and only through the intermediary of the corporation that legally performs the dual role of a thing and a person. The main purpose of this paper is to show how such two-tier ownership structure of the business corporation has fundamental effects on the form of its organization, the ways and means of its governance, and the efficiency of its performances.
什么是公司？-公司人格争议与公司治理比较
DOI：
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发表时间：
2007
期刊：
F. Cafaggi, A. Nicita and U. Pagano eds., Legal Orderings and Economic Institutions
影响因子：
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作者：
KITAHARA;Megumi;北原 恵;北原 恵;北原 恵;Katsuhito Iwai;Katsuhito Iwai
通讯作者：
Katsuhito Iwai