중국 회사법상 유한책임회사 도입의 과제 ― 비교법적 검토 ―

Abstract

Market integration has brought the fact that the companies from various countries have to compete in the same market. In the European Union, most corporations have established in those countries where the cost is low, and the time is short. In order to keep the corporations in their own areas, the EU countries are introducing more flexible policies of the company law, which leads to the phenomenon of serious competitions in the EU company law. One of the results is Delaware effect that attracts public attention. In Asia, the countries are also competing to revise the company law. The assets of business that is central role of economy change material asset into human asset, then the source of competitive business shifts tangible assets which represent building, equipment and machinery to intangible assets which are idea, know-how, technology, industrial property and brand. And enterprisers require the form of business to easy of incorporation to small business, venture company to be appeared from 1990, joint-venture company which is incorporated relatively few company and financial company like invest fund. The limited liability company(“LLC”) has been introduced into the Republic of Korean and Japan. Because of the high minimum capital and the strict policy of company listing, China has the great possibility to become the country that looses the capital. Therefore, it is necessary to understand the company law in China and the trend of globalization of the capital markets through the comparative study of the LLC system in the United States, the Republic of Korea and Japan. The LLC in this state's business form is that combines the advantages of a partnership's pass-through tax treatment and operating flexibility with a corporation's limitation on liability for shareholders. So I think that now is the time to study on the introduction of business form as LLC in China.