一、研究起点:学界争议与实证分歧新《公司法》第十六条规定:“公司向其他企业投资或者为他人提供担保,依照公司章程的规定,由董事会或者股东会、股东大会决议。公司为公司股东或者实际控制人提供担保的,必须经股东会 First, the research starting point: academic controversy and empirical differences Article 16 of the new ”Company Law“ states: ”The company invests in other enterprises or provides guarantees to others. According to the articles of association, resolutions shall be decided by the board of directors or shareholders’ general meeting. If a company provides a guarantee for a shareholder or actual controller of a company, it must be approved by the shareholders’ meeting