كليدواژه :
سيستم صرفه‌جو سيستم مراقبتي , سيستم اداري , حقوق ثبت , اطلاعات مرجع , اطلاعات مالي- اقتصادي
چكيده فارسي :
سيستم ثبت شركت‌ها در كامل‌ترين شكلِ خود داراي دو كاركرد «اداري» و «قراردادي» با صرف حداقل «هزينۀ اطلاعاتي» است. ليكن تحليل مباني تاريخي، حقوقي و اقتصادي سيستم‌هاي يادشده در دنيا نشان مي‌دهد كه اين كاركردها به‌صورت تدريجي و مبتني بر يك «فرايند تكاملي» در طي عبور از سه مرحلۀ «سيستم ثبتي مبتني بر اطلاعات هويتي و ايجاد شخصيت حقوقي»، «توسعۀ قلمرو اطلاعات ذخيره‌شده از اطلاعات هويتي به اطلاعات اقتصادي» و «كاهش هزينۀ اطلاعاتي» توسعه يافته است. در سيستم ثبت شركت‌هاي ايران نيز همانند ديگر سيستم‌هاي ثبتي اين روند از آغاز عصر قانون‌گذاري تا به امروز سپري شده، ليكن عدم توجه به هريك از اين تحولات در نظام ثبت شركت‌هاي ايران به تبديل نهاد ثبت شركت‌هاي تجارتي به يك نهاد صرفاً تشريفاتي و بدون منطق منجر شده است كه نه‌تنها اطلاعات دقيقي به ذي‌نفعان نمي‌دهد، بلكه تضميني نسبت به صحت اطلاعات ثبت‌شده هم ارائه نمي‌كند. اين مقاله با نگاهي تطبيقي به انواع «نظام‌هاي ثبت شركت‌هاي تجارتي از منظر دسترسي به اطلاعات» در حوزۀ اروپاي قاره‌اي و حقوق كامن‌لا و تحليل مباني حقوقي تحول سيستم ثبت شركت‌ها به اين نتيجه رسيده كه سيستم ثبت شركت‌هاي ايران از منظر قانوني همانند ديگر سيستم‌هاي ثبت شركت‌ها در پي صرفه‌جويي در هزينۀ دسترسي به اطلاعات ثبت‌شده است و مي‌توان با حل موانع اجرايي، اين سيستم را همپاي ديگر سيستم‌هاي مدرن احيا كرد.
كليدواژه‌ها
چكيده لاتين :
Nowadays, Companies Registration in different legal systems are considered as a developed organization which besides undertaking the registration of the company as the final stage of establishment (administrative dimension), has the responsibility of providing information symmetry with the internal and external stakeholders (contractual dimension) at minimum cost. Historical studies, however, have shown that Companies Registration did not initially carry out this advanced mission; rather, it developed and expanded its functions over the time through an evolutionary process and step by step after economic failures, and finally, it has reached today's efficient system. Accordingly, legal systems have experienced, over time, three types of business registration information systems:
a)administrative systems: After the failure of the Chartered Company system, multiple pressures by liberals, eventually, led to the liberalization of the establishment of the corporation, and by establishing companies registration organization in various legal systems, the founders were able to obtain a corporate registration certificate by providing identity information to the corporate registration system known as Reference Data. The mere founding role of business firms in the era of liberalism led to rising the Administrative systems of Companies Registration.
b)Supportive systems: In the era of liberalism, always both internal stakeholders (small shareholders and employees of the company) and external stakeholders (creditors and individuals seeking economic interaction with the company) have very weak position compared with controllers (managers) in terms of information symmetry. After World failure of economic in1930 , in order to protect the interests of stakeholders, the Companies Registration developed its roles on the basis of gradual process, to expose and provide a greater scope of information that are known as "financial-economic information”. This greater role that supports stake holders provides Supportive systems of Companies Registration.
c) Inexpensive systems: After the era of the "welfare state" in the age of "regulation," the discussion of "efficient interventions" of the government and the "cost reduction" arose. Thus, a system called the "Inexpensive system" emerged to reduce the contractual and administrative costs of collecting and accessing information
