摘要
第二号公司法指令关于法定资本制的各项规则繁琐、僵硬,不能完全适应公司低成本高效率以及激励创新的制度要求,也没有达到充分保护债权人的目的。欧盟2006/68号指令对第二号公司法指令作了相应的修改,其中的辩论、建议和修改的结果值得我们反思和研究。我国未来公司资本制度改革,应致力于完善对债权人的保护,建立资本与公司负债和资产规模相适应,以公司的偿付能力作为分配标准的资本制度。同时完善其他债权人保护制度,如股东债权衡平居次原则、刺破公司面纱原则、信息披露制度,建立阻止非法转移财产的制度和债权人对破产公司董事责任的追究等制度。在提高公司经营效率,节省公司设立和运营成本方面,欧盟此次公司法指令修改的内容,可以为我国借鉴和采纳。
Second Council Directive 77/91EEC is harshly criticized being rigid and cumbersome. Obviously, legal capital regime does not accomplish its goals to protect creditors adequately. The Second Council Directive was amended in September 2006. The amendment and the debate and revaluation of the legal capital regime in Europe deserve consideration and examination. Creditors can be better protected if solvency test is developed. Also we need to establish and implement other creditor protection rules, such as equity subordination, piercing the corporate veil, prohibited fraudulent conveyance and duties of insolvent company＇ s directors to creditors. It is also benefit to study the efficiency the amendment achieved.
出处
《河北法学》
CSSCI
北大核心
2007年第9期146-151,共6页
Hebei Law Science
关键词
欧盟公司法指令
法定资本制
公司效率
directive of European Council
legal capital
corporate efficiency
