摘要
2013年《公司法》修订主要集中在公司资本形成领域,对公司运营阶段的资本制度并未进行改革,导致两者之间存在隔阂。废除最低注册资本制度、验资制度和年审制度软化了资本维持原则,将出资期限和出资方式等划为章定事项,导致公司注册资本与净资产在时空上存在一定程度的分离,为公司减资制度提出了挑战。在认缴登记制下,我国《公司法》对公司减资制度规定过于简单,如对减资进行类型区分,对减资的方式和方法未进行规定;司法实践中存在减资通知程序问题、债权人异议的效力问题、公司减资股东责任承担问题等。结合公司法理论和实践中的案例,分析认缴登记制下公司减资制度的困局,并提出相应的完善建议:明确公司减资方式和区分公司减资的类型;强化债权人的利益保护机制;完善认缴登记制下公司减资机制;同时,对于认缴期限尚未届满,要明确股东的赔偿责任范围等,以期为我国公司资本制度改革提供研究提供理论研究和思路方案。
In 2013, Company Law has been revised mainly in the field of corporate capital formation, but the company＇s operating stage of the capital system has not been reformed, resuhing in the gap between these two stages. The abolition of the minimum registered capital system, the capital verification system and the annual examination system soften the principle of capital maintenance. Meantime, the capitalization period and capital contribution methods are classified as stipulated matters, leading to a certain degree of separation between the registered capital and the net assets in time and space, which poses a challenge for capital reduction. Under the subscription registration system, the stipulation of capital reduction system in China~ ＂Company Law＂ is too simple, such as the type of capital reduction, not providing ways and methods for capital reduction. Furthermore, there are also problems relating to capital reduction in judicial practice, including the effectiveness of the dissenting rights of creditors, the responsibility of the company to reduce shareholder responsibility. This paper analyzes the dilemma of the company＇s capital reduction system under the system of subscription of registration system, and puts forward the corresponding suggestions ： clarifying the way of capital reduction and the
出处
《河北法学》
CSSCI
北大核心
2017年第6期180-190,共11页
Hebei Law Science
基金
2016年度河北省社会科学基金项目(项目批准号:HB16FX009)
关键词
减资
认缴登记制
债权人保护
公司资本制度
法定资本
capital reduction
subscription registration system
creditor protection
company capital system
legal capital
