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我国公司登记审查原则从实质审查原则逐步转变为形式审查原则,反映了公司法自由主义和尊重市场自治逐渐成为立法者的主流意识,以牺牲部分安全价值的代价去追求更高的效率价值。然而立法对公司设立登记、变更登记和注销登记一刀切的方式值得商榷,尤其是在公司注销登记时,付出的安全价值太大。因此,笔者以为对不同类型的公司登记区别适用审查原则更为合理。
The principle of company registration examination in our country has gradually changed from the principle of substantive examination to the principle of formal examination, reflecting that the liberalization of corporate law and respect for market autonomy have gradually become the mainstream awareness of legislators and pursued higher efficiency values at the cost of sacrificing part of the value of security. However, the enactment of legislation on the establishment of a company registration, change registration and cancellation of registration across the board is debatable, especially in the company when the cancellation of registration, the security value paid too much. Therefore, I think it is more reasonable to apply the principle of censorship to the different types of company registrations.