零资本制度下的资本维持原则

发布时间：2018-10-07 21:12

【摘要】：2013年12月28日,对我国公司法来说是非常重要的日子,因为全国人民代表大会常务委员会在这一天发布了最新版的公司法,从此,我国公司资本制度由法定注册资本制度(或折衷资本制度)改变为认缴资本制度,也就是通俗意义上的零资本制度。于是,有人认为从此虚假出资等行为被消灭了。这种将法定注册资本归结为虚假出资等行为的根源,是一种过于简单的逻辑推理。事实上,虚假出资等情况在授权资本制度下也会存在。于是,又有人担心新资本制度难以保护债权人的利益。这种将认缴资本视为对债权人的保护削弱也是脱离实际的望文生义。在此基础上,本文呼吁在我国实施认缴资本制度之际,应该加强调资本维持原则,从公司法或证券法的角度强调保护债权人合法权益。本文考察的重点就是在我国实施准授权资本制度的情况下,如何贯彻资本维持原则,以及防范资本不足的情况。
[Abstract]:December 28, 2013, is a very important day for our company law, because on that day the standing Committee of the National people's Congress issued the latest version of the Company Law, and since then, The company capital system of our country changes from the legal registered capital system (or eclectic capital system) to the subscription capital system, that is, the zero capital system in the popular sense. As a result, some people believe that since then false investment and other acts have been eliminated. This kind of legal registered capital is a kind of too simple logic reasoning, which can be attributed to false capital contribution and so on. In fact, false investment and other situations in the authorized capital system will also exist. As a result, there are concerns that the new capital system is difficult to protect the interests of creditors. This view of capital subscription as a weakening of creditors' protection is also out of touch with reality. On this basis, this paper calls for the implementation of the capital subscription system in China, we should pay more attention to the principle of capital maintenance, from the perspective of company law or securities law to protect the legitimate rights and interests of creditors. The focus of this paper is how to carry out the principle of capital maintenance and how to prevent the shortage of capital under the condition of implementing quasi-authorized capital system in our country.
【作者单位】：香港城市大学法律学院;
【分类号】：D922.291.91

【参考文献】