认缴资本制度下债权人保护的制度研究

The Research on the System of Creditor Protection under the Subscribed Capital System

2014年3月1日起,新《公司法》正式实施。此次《公司法》的修改对公司的资本制度进行了较大的改革,改公司注册资本实缴制为认缴制,取消最低注册资本要求,取消验资程序。这种改革在鼓励民间投资,增强市场活力的同时也给公司债权人利益的保护带来了巨大的挑战。而我国现有的债权人保护制度并不能妥善应对公司注册资本制度带来的债权人的利益危机,因此,完善认缴资本制度下债权人保护制度迫在眉睫。

The new Company Law has come into effect since on March 1st, 2014. The new version of the Company Law reformed the capital system in company. It changed the way of paid-in into the subscribed capital system, canceled the minimum requirement for reg- istered capital, as well as the process of capital verification. This kind of reform stimulated the private investment, strengthened the vigor of market, also brought great challenge to the protection of creditor＇ interest. But China＇s system of creditor protection can＇t solve this new challenge. So, it is very important to perfect the system of creditor protection as soon as possibly.