摘要
新《公司法》第五十三条和第一百零五条是反映资本维持原则的核心条款,延续了原《公司法》关于公司股东“不得抽逃出资”或“不得抽回其股本”的禁止性规定,充实了股东和董监高的民事责任。但股东抽逃出资禁令无法反映“公司向股东返还财产”的实质,在术语上应予调整,在解释上应与“公司不得返还股东”保持一致。抽逃出资禁令反映了资本管制思想,与股东不履行出资义务、公司收购或回购股权、股东与公司之间关联交易、股东权利限制和失权、返还出资、赔偿责任等相互关联,已经成为一个内涵丰富、外延巨大的超级条款。在适用该禁令时,应当根据不同的给付方式,施加必要程序和数额限制,强化董监高的职责,合理关注股东的资产收益权。
Articles 53 and 105 of the new Company Law are the core provisions reflecting the principle of capital maintenance,which continue the prohibitive provisions of previous Company Law that shareholders of a company“shall not withdraw contributed capital”or“shall not withdraw their share capital”,and enrich the civil liability of shareholders,directors and supervisors.However,the prohibition on capital withdrawal by shareholders cannot reflect the essence of“return of property by the company to shareholders”.Therefore,the related terminology should be adjusted,and the explanation about this prohibitive provision should be consistent with“the company shall not return to shareholders”.Prohibition on Shareholders withdrawing contributed capital from the company reflects the idea of capital control,and is related to the failure of performing capital contribution obligations by shareholders,share acquisition or share repurchase by the company,connected transactions between shareholders and the company,limitation and loss of shareholders rights,return of capital contributions and liability for damages etc.This prohibitive provision has become a“super clause”with rich connotations and huge extensions.In applying this prohibitive rule,the necessary procedures and amount limitation should be imposed according to different methods of payment,the responsibilities of directors and supervisors should be strengthened,and the shareholders’right to gain on contributions and assets should be reasonably cared.
作者
叶林
龚文瑾
Ye Lin;Gong Wenjin
出处
《河南社会科学》
北大核心
2024年第5期24-35,共12页
Henan Social Sciences
关键词
抽逃出资
分配利润
股份收购
民事责任
公司法司法解释三
Withdrawal of Contributed Capital
Distribution of Profits
Share Purchase
Civil Liability
Judicial ExplanationⅢof Company Law
