摘要
公司资本制度的价值目标主要有两个,即安全和效率。世界各国公司法对它的不同规定,体现了不同的价值目标。我国公司法规定的公司资本制度,注重资本的担保功能,追求交易安全,但从公司资本运行的结果来看,不但没有很好地维护交易安全,反而影响了交易效率。我国公司法应顺应世界各国公司法发展的趋势,拓宽股东出资方式。
The values of company capital system are mainly safety and effectiveness. Different legislation in different countries of the world shows different choice in values. The company capital system of China attaches importance to the guarantee function of capital, seeks for the safety of transaction; however, judging by the result, that system has not safeguard the safety of transaction, but affects the effectiveness of transaction. Therefore, the company law of China should extend the method of shareholders＂ subscription as the trend of company legislation shows.
出处
《当代法学》
北大核心
2006年第5期32-36,共5页
Contemporary Law Review
关键词
公司法
公司资本制度
company law
company capital system
