我国“减法”改革中公司减资制度的完善

发布时间：2018-09-14 21:06

【摘要】：在我国新一届政府简政放权的"减法"改革背景下,放松公司减资的管制也应是"减法"改革的题中之义。然而,我国现行公司减资法律条文没有作出修改。法院案例实证研究、资本市场成熟国家与地区的立法思想和立法例分析表明我国减资制度尚为粗糙:减资总条文规范简单,没有明示可以进行减资及减资何时生效的条件,尤其在取消最低注册资本、取消认缴期限、取消验资程序的出资制度改革的情况下,对债权人的保护非常不利;减资的特殊条文,如有限责任公司的股份回购制度的可回购范围规定非常狭窄,以致公司无法减资而造成僵局持续;减资的规定粗泛也造成了不同减资方式适用同种法则、交易成本高、效率低下的问题。因此公司减资应放宽准入条件,减资程序应明确规定减资生效要件,区分减资类型,严格监管,实施"宽减资,严监管"的改革思路。
[Abstract]:Under the background of the reform of subtractive law in the new government of our country, loosening the control of the company's capital reduction should also be the meaning of the reform of "subtractive law". However, the current company capital reduction legal provisions have not been amended. The empirical study of court cases shows that the capital market mature countries and regions' legislative thoughts and legislative examples show that the capital reduction system of our country is still rough: the general provisions of capital reduction are simple, and there is no condition that capital reduction can be carried out and when it will come into effect. In particular, the cancellation of the minimum registered capital, the cancellation of the subscription period, and the cancellation of the reform of the capital contribution system of the capital verification procedures are very detrimental to the protection of creditors. For example, the limited liability company's share repurchase system has a very narrow scope of repurchase, so that the company is unable to reduce its capital and thus the deadlock continues; the broad provisions of capital reduction also result in the application of the same rules in different ways of capital reduction, and the transaction costs are high. The problem of inefficiency. Therefore, the company should relax the entry conditions of capital reduction, and the procedure of capital reduction should clearly stipulate the effective requirements of capital reduction, distinguish the types of capital reduction, strictly supervise, and implement the reform idea of "leniency and strict supervision".
【作者单位】：中山大学法学院;
【分类号】：D922.291.91

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