中日新公司资本制度的立法比较

The Legislation of Company Capital System Between China and Japan Nowadays

公司资本制度是公司法中的重要问题。20世纪90年代以来,日本的公司资本制度通过一系列的商法的修改和2005年的公司法的制定,有了巨大变化。2005年我国新修订的《公司法》,对公司资本制度也作了很大改进。本文通过中日两国最新确定的公司资本制度的比较研究,对我国公司资本制度的进一步完善提出一些建设性意见。

The capital system of company is an important issue in the Company Law. Since the 1990s, tremendous changes, about the capital system of the company in Japan, have taken place through a series of system changes in the commercial law and the enactments of the company law in 2005. In the new version of the “Company Law” （2005） of China, the capital system of the company is also improved significantly .This paper puts forward some constructive comments for the further perfection of China capital system of the company through the comparative study of the latest capital system of the company that China and Japan has established.