摘要
我国公司资本进场规则关于降低资本准入门坎的变迁,不仅引发了次级债权规则的司法成长,也带来了揭穿公司面纱在我国立法上的开启。本文以公司低资本化为观察视角,试图检讨为什么我国最低资本额机制变迁下需要引入次级债权规则,并试图剖析公司低资本化下揭开公司面纱的司法途径。
The change of minimum-capital requirements rule not only lead to the judicial demand on the rule of subordination of shareholder loans,but also bring out the birth of piercing the veil of corporate regulation.From the view of the undercapitalization,This article attempt to analyze why the change of minimum-capital rule necessarily demand the rule of subordination of shareholder loans,and try to explain the judicial possibility of piercing the veil of corporate in China.
出处
《西部法学评论》
2008年第6期10-15,共6页
Western Law Review
基金
2007年司法部中青年项目<义务的边与责任的界--公司资本诉讼司法逻辑的追问>的系列成果之一
关键词
公司低资本化
次级债权
揭开公司面纱
inadequate capital
subordination of shareholder loans
piercing the veil of corporate
