摘要
公司资本制度的改革是2005年版公司法最重要的内容之一,新修订的公司法在出资形式制度上对债权作为出资物采取了宽容的态度。需要重构公司法立法理念,建立起包括债权出资在内的灵活的股东出资形式制度以及比制度建立更为重要的制度实行问题。
The reform of company capital system is the most important part in Company Law of 2005 version The newly-amended Company Law adopts a tolerant attitude towards credit subscribed capital. This article gives a legal analysis to the feasibility of credit subscribed capital from the aspects of credit and company capital system and suggests that the legislative concept for Company Law be reset in order to establish a more flexible system for the shareholders to provide capital.
出处
《政法学刊》
2007年第4期80-84,共5页
Journal of Political Science and Law
关键词
债权出资
公司资本制度
出资形式制度
credit subscribed capital
company capital system
form of capital system
