资本三原则的功能更新与价值定位

发布时间：2018-03-17 23:26

本文选题：认缴资本制　切入点：资本确定原则　出处：《法学评论》2017年01期 　论文类型：期刊论文

【摘要】：2013年底公布的《公司法》修正案变实缴资本制为认缴资本制,无疑动摇了传统公司法理论中维护交易安全并集中关注债权人利益的资本三原则理论。学界对资本三原则是否仍有存在必要争议不休,因此亟需重新审视资本三原则的历史价值与理论脉络,并探讨其在中国认缴资本制改革背景下的现实价值。本文通过梳理国内外公司立法对资本三原则的功能定位与制度取舍,重释资本三原则与法定资本制的逻辑关联,探讨资本三原则在价值取向与功能上的演进。在此基础上阐明认缴资本制下资本三原则仍具生命力,并对资本三原则的价值导向进行重新定位,对资本确定原则、资本维持原则和资本不变原则的内容更新以及资本三原则的实践价值等内容展开论述。
[Abstract]:In end of 2013, the Amendment to the Company Law changed the paid-in capital system into a subscription capital system. Undoubtedly, it has shaken the theory of the three principles of capital in the traditional company law theory, which maintains the transaction security and focuses on the interests of creditors. Therefore, it is urgent to re-examine the historical value and theoretical context of the three principles of capital, and to explore their realistic value under the background of the reform of capital subscription system in China. This paper reinterprets the logical relation between the three principles of capital and the system of legal capital, and probes into the evolution of the three principles of capital in value orientation and function. On the basis of this, it states that the three principles of capital still have vitality under the system of subscription capital. The value orientation of the three principles of capital is reoriented, the principle of capital determination, the principle of capital maintenance and the principle of capital invariance, and the practical value of the three principles of capital are discussed.
【作者单位】：西南政法大学民商法学院;
【基金】：司法部2015年度国家法治与法学理论研究课题“营商自由与商事主体制度研究”(项目编号:15sfb2032)的阶段性成果
【分类号】：D922.291.91

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