摘要
20世纪90年代以来,我国国企改革最重大的举措是实施公司制改造,建立现代企业制度。按照有限责任原则,由全体股东出资构成的公司资本,在公司运行期间,是公司对外信誉的重要基础,成为公司制度的重要组成部分,完善的公司资本制度的设计可以保护债权人利益,保障交易安全,促进市场经济的发展。
Since 1980's,the most major act in Chinese state-owned enterprise is carrying out the reformation of company system and setting up modern enterprise system.According to the principle of limited liability,company's capital which is offered by the whole shareholders,during the running of company ,is the important foundation of external credit and become an important part of company system.THe perfect design of system of company capital may protect the interest of creditor,guarantee deal's security and promote the development of market economy.
出处
《齐齐哈尔大学学报(哲学社会科学版)》
2001年第6期45-47,共3页
Journal of Qiqihar University(Philosophy & Social Science Edition)