公司资本的核心概念疏证

发布时间：2018-05-12 14:43

本文选题：资本形成制度 + 资本三原则　；参考：《北方法学》2016年01期

【摘要】：资本三原则在两大法系公司立法上存在形式化的差异,实则只是规制程度上的不同。法定资本制的含义不仅仅指向资本的形成阶段,而应该适用于资本形成、维持与不变的所有环节。将法定资本制仅仅定位于资本形成环节不仅会造成概念体系的混乱,而且会产生一些制度设计的误导与弊端。资本三原则也并不具有决定资本制度的作用,在资本三原则与资本制度的联系中,历史的因素远远大于逻辑的推演,资本制度的设计及形成更多由核心利益衡量所决定。我国现行公司注册资本制度的改革,尤其是废除最低资本制之举,并未改变法定资本制的制度体系,最低资本制度在法定资本制下一开始就是一个独立选项。对公司资本诸核心概念的追根溯源,将有助于理解现行公司资本法律制度的真相及其改革趋向。
[Abstract]:There are formalized differences between the three principles of capital in the legislation of companies in the two legal systems, but in fact, there are only differences in the degree of regulation. The meaning of statutory capital system not only refers to the stage of capital formation, but also applies to all links of capital formation, maintenance and invariance. Just positioning the legal capital system in the capital formation will not only cause confusion of the concept system, but also lead to some misguided and malpractice of the system design. In the relation between the three principles of capital and capital system, the historical factors are far greater than the logical deduction, and the design and formation of the capital system are more determined by the core interests. The reform of the current company registered capital system in China, especially the abolition of the minimum capital system, has not changed the system of statutory capital system, and the minimum capital system is an independent option at the beginning of the legal capital system. Tracing back to the core concepts of corporate capital will help to understand the truth of the current legal system of corporate capital and its reform trend.
【作者单位】：中国政法大学民商经济法学院;
【基金】：司法部法治理论研究项目“我国公司出资制度研究”(项目编号08SFB2032)的阶段性成果
【分类号】：D912.29

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