评我国《公司法》中的认缴资本制

Review on Subscription Capital System in the Corporation Law of China

我国新《公司法》将过去单一的“法定资本制”调整为“认缴资本制”和“法定资本制”相结合的资本制度。但该资本制度的缺点是股东首付的法定出资比例稍低,缴清全部出资的期限稍长,特别是在我国信用制度不健全的背景下,不利于交易安全。因此,应将股东首付的法定出资比例提高至40%至50%,并适当缩短缴清出资的期限。

New corporation law of China modified the ＂statutory capital system＂ with a new system combining the ＂subscription capital system＂ and ＂statutory capital system＂. The disadvantage of this new capital system is that the proportion is low of initial capital contribution of the shareholders, the term of whole capital payment is rather long, which is not propitious to business security especially on the background of insufficient credit system. Therefore, the proportion of initial capital contribution of the shareholders should be increased to 40 % - 50 % and the payment term should be shortened.