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公司章程自治的立法尺度是公司法学研究不可回避的题域。自2005年,公司法“公司章程另有规定”的但书条款已将公司法部分强制性规范转为任意性规范,给予公司章程一定自治空间。随着公司法发展趋势以及公司章程自治性要求增强,实践中已出现公司章程严于公司法强制性规范的情况。此时公司章程内容的合法性就引起审视,无论是立法态度还是学界尚不能给出明确的答案。允许公司章程制定严于公司法强制性规范的条款既有必要也有可行性,但也要注意公司章程自治维度的拓宽要遵循与公司法规定的一致性以及不得违反公司章程设置的目的。
The legislative scale of the autonomy of the articles of association is the unavoidable subject area of corporate law research. Since 2005, the proviso of the Company Law and the Articles of Association of the Company stipulating that the mandatory provisions of the Company Law have been changed into arbitrary norms and given certain autonomy space to the Articles of Association of the Company. With the development trend of the Company Law and the autonomy requirements of the Articles of Association, the Articles of Association of the Company has become more stringent than the mandatory norms of the Company Law in practice. At this time, the legality of the contents of the articles of association has given rise to scrutiny, and neither the legislative attitude nor the academic circles can yet give a clear answer. It is both necessary and feasible to allow the articles of association to be more stringent than the mandatory provisions of the company law. However, it should also be noted that the broadening of the autonomy of the articles of association should be consistent with the provisions of the Company Law and should not violate the provisions of the Articles of Association.