摘要
我国《公司法》经修改后于2014年3月1日实施,这次修改对公司资本制度进行了一次重大改革,旨在鼓励民间投资,鼓励公司设立,鼓励大众创业,其最主要的亮点是取消了公司最低注册资本,不再限制股东的首次出资比例以及货币出资比例等。资本制度的改革在一定程度上促进投资的同时,也造成了市场上大量空壳公司的出现,冲击了债权人利益。尤其是在新的资本制度下,注册资本担保功能的丧失,股东自治权的扩张,使得对债权人利益的保护成为重要命题。在我国简政放权的社会背景下,需要重新审视资本制度,在便于出资人的情况下,保障债权人之利益,这是立法的根本,也是资本改革不能忽视的问题。
Company law of our country after the modification effected on March 1,2014. This revision of company capital system carried out a major reform. The main window： cancel the minimum registered capital for the first time, no longer limit shareholder investment proportion and monetary investment proportion, which aims to encourage private investment, encourage, encourage the venture set up in the company. To some ex- tent, but the reform of the system of capital of investment promotion at the same time, also caused the emergence of a large number of shell companies in the market and the impact of the creditors＇interests. Especially under the system of the new capital, the registered capital loss of guarantee function, the expansion of shareholder autonomy, makes an important proposition to the protection of the interests of creditors. Under the background of the reform of capital system, legal regulation, company multilateral mechanisms such as self - improvement, to balance the interests of creditors.
作者
朱雪
ZHU Xue(Zhengzhou University , Zhengzhou 450001 ,China)
出处
《郑州航空工业管理学院学报》
2016年第5期68-72,共5页
Journal of Zhengzhou University of Aeronautics
关键词
资本改革
资本制度
债权人
利益保护
capital reform
capital system
creditors
interest protection
