欧盟公司资本制度的改革及其对我国的启示

发布时间：2019-01-22 14:01

【摘要】：第二号公司法指令关于法定资本制的各项规则繁琐、僵硬,不能完全适应公司低成本高效率以及激励创新的制度要求,也没有达到充分保护债权人的目的。欧盟2006/68号指令对第二号公司法指令作了相应的修改,其中的辩论、建议和修改的结果值得我们反思和研究。我国未来公司资本制度改革,应致力于完善对债权人的保护,建立资本与公司负债和资产规模相适应,以公司的偿付能力作为分配标准的资本制度。同时完善其他债权人保护制度,如股东债权衡平居次原则、刺破公司面纱原则、信息披露制度,建立阻止非法转移财产的制度和债权人对破产公司董事责任的追究等制度。在提高公司经营效率,节省公司设立和运营成本方面,欧盟此次公司法指令修改的内容,可以为我国借鉴和采纳。
[Abstract]:The rules of the second Company Law Directive on statutory capital system are cumbersome and rigid, which can not fully meet the requirements of the system of low cost, high efficiency and incentive innovation of the company, nor achieve the purpose of fully protecting creditors. The EU Directive 2006 / 68 has amended the Company Law Directive No. 2 accordingly, and the debate, suggestion and the result of the amendment are worthy of our reflection and study. In the future reform of the company capital system in our country, we should try to perfect the protection of creditors, establish a capital system that adapts to the company's liabilities and assets, and takes the solvency of the company as the standard of distribution. At the same time, we should perfect other creditor protection systems, such as the principle of equalizing the rights of shareholders, the principle of piercing the corporate veil, the system of information disclosure, the system of preventing the illegal transfer of property and the system of investigating the liability of the creditors to the directors of the bankrupt company. In order to improve the efficiency of the company and save the establishment and operation cost of the company, the contents of the revision of the European Union Company Law Directive can be used for reference and adopted by our country.
【作者单位】：对外经济贸易大学法学院
【分类号】：D99;D922.29

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