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有限责任公司的立法研究对促进中小企业发展具有重要意义。有限责任公司的立法应有自己独立的指导思想、原则和定位,并应对公司法性质、交易成本与效率、公正、以及中小企业的特质等因素进行充分考量。改革实践表明,各国对有限责任公司法的中小企业定位越来越明确,并更注重意思自治和人合性安排。我国有限责任公司法律制度虽已有较大的修改,但仍存在一些规定或制度需要进一步探讨和完善。
The research on the limited liability company’s legislation is of great importance to the development of SMEs. The limited liability company’s legislation should have its own independent guiding ideology, principles and positioning, and should fully consider the nature of corporate law, transaction costs and efficiency, fairness, and the characteristics of SMEs. The practice of reform shows that all countries are more and more clear about the positioning of SMEs under the law of limited liability companies, and pay more attention to autonomy of will and manhood arrangements. Although the legal system of the limited liability company in our country has been greatly modified, some regulations or systems still need to be further explored and improved.