授权性规范

从规范实证主义法学的立场上看，权利源于法律，授权性规范就是授予权利的法律规范。

Rights derive from the law in the view of the analysis jurisprudence .

所谓刑法规范中不能存在授权性规范和禁止性规范的观点是错误的，但刑法规范也并非都是禁止性规范。

The standpoint that there could not be authorization norms and prohibitory norms is improper , however all norms of criminal law are not prohibitory ones .

为什么法律可以授予权利？从授权性规范的语境入手，我们可以找到四种与授权相关的主体立法者、权利主体、社会公众、法学家。

From the context of the norm of invest right , four subjects could be found which are legislator , the right subject , the public , the jurist .

同时，从利益分析入手，得出授权性规范基于最优利益、私权优位原则来进行配置，充分体现股东利益。

At the same time , starting from the benefit analysis , knowing that authorized rule is comply the principles the best interests , fully reflects the interests of shareholders .

二者互相依存又不可取代，公司法授权性规范是公司实现自治的主要工具，强制性规范则是对公司自治的维护与保障。

They are interdependence and can not be replaced . The authoritative rules in corporate law are the main tools to achieve self-government , mandatory rules are to maintain and secure the self-government .

笔者首先指出公司法的私法本质属性，但其有私法性与公法性相结合、营利性与社会性相结合的二元特征，反映在公司法律规范中即是授权性规范与强制性规范相结合。

Corporate law has the binary characteristics for which combined with private and public , profit combined with social . Reflected in the legal rules of the corporate law is combination of compulsory rule and authorized rule .

公司法授权性规范主要存在于体现投资自由、经营范围自由、经营形式自由以及公司章程自主、公司高管自治的经营与管理两大领域。

Mandatory rules reflected mainly in investment freedom , business freedom , freedom of business forms , as well as their own articles of incorporation , corporate executives and management autonomy of the two major areas of operation .

在企业所得税法及特别纳税调整办法不完备，不可能堵塞所有避税漏洞的条件下，国家制定特别纳税调整办法这种授权性规范，授予税务机关为反避税而进行纳税调整的执法权。

Under the condition that the " enterprise income tax law " and the special tax adjustment approaches could not possibly plug all the avoidance loopholes , the special tax adjustment rules serve as an authorized norm , granting the tax authorities with the executive power of anti-avoidance tax adjustment .

公司法授权性与强制性规范配置的原则和领域

The Principles and Field in Allocation of Authoritative Rules and Mandatory Rules in the Company Law

同时，须在立法技术上严格界分授权性与强制性规范。

The legislation should be strictly distinguishing the tow different rules in technically at the same time .

论违反行政法规强制性规定的合同效力公司法授权性与强制性规范配置的原则和领域

On the validity of contracts violating the mandatory provision of administrative regulation ; The Principles and Field in Allocation of Authoritative Rules and Mandatory Rules in the Company Law