公司资本制度的价值理念、生成背景及其演变趋势

发布时间：2019-06-13 08:35

【摘要】：纵观公司资本制度的发展历史,公司资本制度主要有法定资本制与授权资本制两大基本类型,并在此基础上演化出折衷资本制、声明资本制等不同形式。每种公司资本制度都有其独特的价值追求与生成背景。法定资本制追求安全价值,以资本为信,注重保障债权人的权益,但无法实现资本价值的最大化。授权资本制追求效率价值,以资产为信,注重保障作为投资者的股东的权益,但一定程度上忽略了债权人的权益。声明资本制由授权资本制演化而来,虽有革新,但仍未脱离授权资本制的框架范畴。折衷资本制兼顾效率与安全,注重保护公司利益相关者的权益,并给予公司较大的自治空间,代表了公司资本制度的发展趋势。
[Abstract]:Throughout the development history of corporate capital system, there are two basic types of corporate capital system: legal capital system and authorized capital system, on the basis of which different forms, such as compromise capital system and declarative capital system, are evolved. Each kind of company capital system has its own unique value pursuit and generation background. The legal capital system pursues the safe value, takes the capital as the trust, pays attention to the protection of the creditor's rights and interests, but can not realize the maximization of the capital value. Authorized capital system pursues efficiency value, takes assets as credit, pays attention to protect the rights and interests of shareholders as investors, but ignores the rights and interests of creditors to a certain extent. It is stated that the capital system evolved from the authorized capital system, although there is innovation, but it is still not divorced from the framework of the authorized capital system. The compromise capital system takes into account efficiency and security, pays attention to the protection of the rights and interests of corporate stakeholders, and gives the company more autonomy space, which represents the development trend of the corporate capital system.
【作者单位】：黑龙江广播电视大学;黑龙江财经学院;
【基金】：黑龙江省哲学社会科学研究规划项目“注册资本缓和立法背景下的公司监管问题研究”(14E008)
【分类号】：D922.291.91

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