论我国公司资本制度的缺陷与完善

On defects and perfection of capital system for Chinese companies

我国公司资本制度以资本信用为基础、以债权保护为核心求得交易安全,却抑制了公司的发展,是一种高成本、低效率的资本制度,不适应我国现实经济生活的需要。以资产信用为理念、以效益和安全为目标完善我国公司资本制度,同时建立和完善相关配套制度,以促进公司的发展壮大,提高公司的国际竞争能力,真正实现公司、股东利益和债权人利益的合理平衡。

Based on capital credit and protection of creditor＇s rights, the capital system for Chinese companies is a high-cost and low -efficiency one, which is satisfied with its transaction safety but restrained companies＇ development and can not catch up with the actual need of economic life in China. With the concept of assets credit and the goal of efficiency and safet）, we should establish and modify both capital system of Chinese companies and some related systems so as to enforce its strength, to raise its international competitive ability, and to finally realize the reasonable balance of the benefits among companies, shareholders and creditors.