literature Mainland China English summary

Return and Revision: A Reinterpretation of the Nature of the Company

回归与修正:对公司本质的重新解读——兼评《中华人民共和国公司法》的相关规定

Argues that corporate legal personality is an external feature, while the more basic nature of the company is as an investment vehicle through which shareholders hold ownership interests.

Brief English Introduction

Chang criticizes views that define the company only as an independent legal person. The article emphasizes shareholders’ ownership interests and treats the company as a basic investment tool.

Teaching Notes

Ask students whether this shareholder-centered view is compatible with the revised Company Law’s stakeholder and social-responsibility language.