摘要
资本确定原则、资本维持原则、资本不变原则是公司资本制度经典原则。资本三原则在统一的"资本"概念下,看似逻辑清晰,环环相扣,但是随着公司的商业实践发展,授权资本制、折衷授权资本制的引进,公司资产结构的复杂化使得资本三原则精巧的理论结构受到了实践的冲击。资本确定原则确定的形式资本不再具有表征公司真实资本的作用,资本维持原则维持的标准并不一致,资本不变原则中资本变化却是常态。我们必须重新思考资本三原则的功能,对其重新定位。
Three doctrines of corporate capital,Doctrine of capital determination,Doctrine of capital maintenance and Doctrine of unchanging capital,have been regarded as a classic theory of corporate law.The essay reexamines the theory and argues that with the development of commercial practice,introduction of authorized capital system and compromised capital system and complication of structure of corporate capital,there emerges contradiction in the theory of three doctrines of corporate capital.Therefore,these three doctrines should be reexamined.
出处
《社会科学》
CSSCI
北大核心
2008年第3期160-164,共5页
Journal of Social Sciences
关键词
授权资本制
资本确定原则
资本维持原则
资本不变原则
Authorized Capital System
Compromised Capital System
Doctrine of Capital Determination
Doctrine of Capital Maintenance
Doctrine of Unchanging Capital
