论认缴资本制下债权人利益的保护

发布时间：2018-03-16 18:24

本文选题：公司资本制　切入点：认缴登记制　出处：《江汉论坛》2017年03期 　论文类型：期刊论文

【摘要】：2014年《公司法》对公司资本制度作出了重大修改,由"法定实缴制"改为"认缴登记制",这一修改虽然活跃了市场,鼓励了投资,但是公司债权人的利益保护以及与原有法律制度如何衔接则成为亟需解决的现实问题。比较法定实缴制与认缴登记制下债权人利益的保护,可以发现两种制度在债权人利益保护上均存在不足。域外不同法系国家和地区的资本制改革历程和债权人利益保护措施可以为我国立法实践提供良好的借鉴。针对我国当前的资本信用环境,在认缴资本制下,我国应采取事前监管措施和事后防范手段,加强公司信息动态监控,设置出资催缴程序,对于特定行业强制投保责任险,同时,引入衡平居次原则,以保护债权人的利益。
[Abstract]:In 2014, the Company Law made a major amendment to the company capital system, which was changed from the "statutory paid-in system" to the "subscription registration system." although this amendment has activated the market and encouraged investment, However, how to protect the interests of the creditors of the company and how to link up with the original legal system has become a practical problem that needs to be solved. It can be found that there are shortcomings in the protection of creditors' interests in the two systems. The reform course of capital system and the protection measures of creditors' interests in countries and regions with different extraterritorial legal systems can provide a good reference for the legislative practice of our country. Regarding the current capital credit environment in China, Under the capital subscription system, China should take prior supervision measures and preventive measures after the event, strengthen the dynamic monitoring of company information, set up the procedure of capital contribution call, force insurance against liability for specific industries, at the same time, introduce the principle of equalization of residence. To protect the interests of creditors.
【作者单位】：武汉大学法学院;
【分类号】：D922.291.91

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