投资效率与交易安全保障之平衡——论我国注册资本登记制度改革

发布时间：2019-02-22 20:02

【摘要】：我国最近进行的注册资本登记制度改革极大地降低了公司设立的门槛,简化了设立程序,从而大大地激励了投资者投资创业积极性,提高了投资效率。但此次改革过分注重鼓励股东的投资积极性,过分强调提高经济效率,却忽视了公司债权人利益的保护,忽视了保护交易安全的重要性。尽管修改后的规定包含有维护交易安全的条款,但更利于股东逃避出资义务、转嫁经营风险,且无需为此承担责任,即使"企业信息公示义务"等配套改革措施也难以防止这一点。为维持经济效率和安全保障之间的平衡,应该至少追究股东上述行为的刑事责任。建议将《刑法》中的"虚报注册资本罪"和"虚假出资、抽逃出资罪"扩大适用至所有公司类型。
[Abstract]:The recent reform of the registered capital registration system in China has greatly reduced the threshold of the establishment of the company, simplified the establishment procedure, and greatly encouraged the enthusiasm of investors to invest in entrepreneurship and improved the investment efficiency. However, the reform pays too much attention to encouraging shareholders' investment enthusiasm, too much emphasis on improving economic efficiency, but neglects the protection of the interests of the creditors of the company and the importance of protecting the security of transactions. Although the revised provisions contain provisions to safeguard the security of transactions, they are more conducive for shareholders to evade their obligation to contribute and to pass on business risks, and they do not have to bear the responsibility for this. Even "corporate information publicity obligations" and other supporting reform measures are difficult to prevent this. To maintain a balance between economic efficiency and safety, shareholders should at least be held criminally responsible for such actions. It is suggested that the "crime of false reporting of registered capital" and "crime of spurious capital contribution" in the Criminal Law should be extended to all types of companies.
【作者单位】：同济大学法学院;同济大学欧盟法德国法研究中心、中德国际经济法研究所;
【分类号】：D922.291.91

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