论我国公司资本制度改革-民商法学专业论文.docxVIP

论我国公司资本制度改革专 论我国公司资本制度改革 专 业： 法律硕士 硕士生： 李昙静 指导老师： 刘国臻副教授 摘要 公司资本制度是公司法的核心制度，不同国家和地区对公司资本制度的担保功能 和融资功能的不同价值选择，形成了法定资本制、授权资本制和折衷授权资本制。我 国现行公司资本制度是在资本信用理念导引下构建起来的严格管制型的法定资本制 度，在当今全球竞争体制下，凸现出最低注册资本限额偏高，一次性缴清出资机械、 列举出资形式不周延、债权人利益缺乏实在保障等弊端，既造成投资者融资上的困难， 又不利于交易安全的维护。建议在公司资产信用体系下重构我国公司资本制度，摒弃 严格法定资本制而采折衷资本制、降低注册资本最低限额、放弃列举式的出资法定主 义，采法定主义与自由主义相结合，以便利公司设立和融资；同时建立一套严格监控 公司资产流向等更为有效保护公司债权人的法律制度，如严格公司财务会计制度、强 制信息披露、防止公司财产欺诈性转让、加强公司高管人员对债权人的诚信义务、公 司法人人格否认以及深石规则等，使我国公司资本制度达到效率、公正和安全的最佳 结合，以期营造吸纳全球资本的投资环境。 关键词：公司法公司资本资产信用 改革 On On The Reformation of The Company Capital System in China Maior： Jurist Master Name： LiTan Jing Supervisor： Liu GUOZhen Abstract Capital system is one of the cardinal system of cOrporation law．Because of different value choice between guarantee function and fund raised function in different countries and regions。 there are three basic company capital systems：statutory capital system．authorized capital system and subscribed capital system． In China．the company capital system is the extremely stern statutory capital system guided by the system of capital credit． Under the circumstances of global competition．its di8advantages has appeared。such as：the minimum quota of the company capital is too higher：the form of the paid-up capital at a time is rigid： the form listed about the paid—up capital is not rigorous：the creditor’S interests lack actual protection．etc．Those disadvantages result in a lot of difficulties in fund raising but also are bad to the maintenance of tran8actiOn security． It’S advised in this thesis that company capital system should be rebuilt under the system of assets credit：the extremely stern statutory capital system should be eliminated and the subscribed capital system should be adopted：the minimum quota of the company capital should be decreased：legal theory and free theory should be connected，but statutory capital system should be giving up so as to facilitate the company’S