新《公司法》注册资本制度改革的影响及对策研究

Research on the Impact of Reform on Rregistered Capital System in New Corporation Law and the Countermeasures

新《公司法》于2014年3月1日起正式施行,一是将公司注册资本由实缴制改为认缴制;二是放宽注册资本登记条件。对公司创业者而言,降低了市场准入门槛;对交易相对人而言,由于相关监督保障体系不健全,机会与风险并存。因此,可通过改良现有企业财务和会计制度、制订完善的企业年检制度、设立市场主体信用信息公示系统和公司履约能力保险制度,以促进新《公司法》的顺利实施。

New Corporation Law officially came into force since March 1, 2014. On one hand, the corporate registered capital is changed from the actually paid capital system to the subscription capital system; on the other hand, restrictions are relaxed on registration capital. This lowers the barriers for entrepreneurs＂ access to the markets and offers to trading parties risks and opportunities, which co-exist due to relevant defective supervision and security system. Accordingly, efforts should be made to improve the existing enterprise financial and accounting system, establish perfect enterprise annual inspection system, set up the market mainstream credit information publicity system and corporate performance ability insurance system so as to facilitate successful implementation of New Corporation Law.