社区利益公司——英国社会企业的特有法律形式

摘要

为了给社会企业的发展创造更加有利的环境，英国在2005年正式引入“社区利益公司”法律形式。社区利益公司是有限公司的一种类型，是社会目的和商业形式的有机结合。社区利益公司可以采取担保有限公司和股份有限公司两种形式，应确保“资产锁定”，官方规定了分红上限。英国政府授权“社区公益公司监管人”来管理社区利益公司和负责登记。%For giving social enterprises more favorable developmental environment, Britain formally introduced the legal form of ＂Community Interest Company＂ in 2005. Community interest company is a type of limited company. It is an organic combination of social aim and commercial form. Commtmity interest companies can adopt either of the two forms, limited by guarantee or by shares. ＂Assets Lock-up＂ should be ensured with bonus upper limit set by the government. The British government gives authority to ＂CIC Supervisor＂, who is responsible for the registration and the management of community interest companies.