新时期我国公司资本制度改革探究

Study on the Reform of China's Corporation Capital System in New Period

本文首先对公司资本制度的基本原理及我国公司资本制模式的发展问题进行了分析,指出严格的法定资本制已不能适应市场经济的发展需求.在此基础上,提出了新时期我国公司资本制度改革的完善应从价值取向和制度建构两方面来进行:需重新定位立法价值取向,在"资本信用"向"资产信用"转变的基础上,逐渐取消法定资本制;需完善与改革相关的配套制度,构建公司信息查询平台,完善公司人格否认制度.

This paper analyzes the basic principles of corporate capital system; the development of the company＇s capital system mode,pointing out strict legal capital system can not meet the development needs of the market economy. Based on this,the reform should conduct from value orientation and system construction in new period：relocation value orientation of legislation,on the basis of transformation from capital credit to real credit,gradually canceling legal capital system; improving the system related with reformation,constructing company information platforms,perfecting the doctrine of disregard of corporate personality.