论我国公司资本制度的创新

发布时间：2018-04-22 11:29

本文选题：有限责任制度 + 公司资本制度　；参考：《中国商法年刊》2004年00期

【摘要】：公司资本制度是有限责任制的产物,它以保护交易安全为己任,这也是最初的资本三原则的法理基础。在采用其他措施保护交易安全的情况下,侧重于追求效率的授权资本制才得以在英美法系生存。在重新选择公司资本制度时,我们可以借鉴但不能照搬折衷资本制,因为我国诚信严重缺失,且缺乏保护债权人的有效措施,保护交易安全仍是公司资本制度的首要任务。对新公司资本制度的设计建议如下:总体上保留注册资本管理制度,注册资本由股东全额认购,股东缴纳基本出资额;认购权可以转让;降低最低资本额;对申请上市公司,采用授权资本制;在修改公司法时,完善对抽逃资金行为的规制,包括事前预防与事后制裁;建立净资产报告制度,要求公司向征信机构定期报告其净资产;完善验资等中介机构的民事责任制度,公司债权人要求中介机构承担赔偿责任时,须主观上善意并无过失。
[Abstract]:The company capital system is the product of limited responsibility system, which takes the protection of transaction security as its own duty, which is also the legal basis of the original three principles of capital. Under the condition of other measures to protect the transaction security, the authorized capital system, which emphasizes on efficiency, can survive in common law system. When we re-choose the corporate capital system, we can learn from it, but we can not copy the compromise capital system, because the integrity of our country is seriously lacking, and the effective measures to protect creditors are lacking, and the protection of transaction security is still the first task of the company capital system. The design proposals for the capital system of the new company are as follows: generally, the registered capital management system shall be retained, and the registered capital shall be subscribed in full by the shareholders, and the shareholders shall pay the basic amount of capital; the right of subscription may be transferred; the minimum amount of capital shall be reduced; and the application for a listed company, Adopt the authorized capital system; improve the regulation of the withdrawal of funds, including pre-prevention and after-punishment; establish a net assets reporting system, requiring companies to report their net assets to credit agencies regularly; To perfect the civil liability system of intermediary institutions such as capital verification, when the creditors of the company ask the intermediary institutions to bear the liability for compensation, there is no fault in subjective good faith.
【作者单位】：郑州大学;
【分类号】：D922.291.91;F276.6

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