摘要
我国2013年修改的公司法软化了资本管制,取消了法定资本最低限额,这并不意味着资本维持规则随之废除。信托财产的独立性、保护债权人的合理信赖等构成了资本维持规则的理论基础。资本维持规则具有事前风险防范和事后救济的公司信用保障功能。我国整体信用度不高和信用评估业不发达的社会现实,债权人信息披露不完善和董事诚信义务不健全的法制现状,法律传统和法律文化的影响力,决定了资本维持规则在我国的存在不仅是合理且必要的,而且应当是长期的。
The innovation of Company Law in 2013 softened capital controls and canceled the statutory mini-mum amount of capital, but it does not mean the capital maintenance rule has been abolished. The theoretical bases of the capital maintenance rule are the independence of entrusted asset, protection of creditors' reason-able confidence and so on. The capital maintenance rule has the functions of beforehand risk prevention and relief of the company credit guarantee. The social realities are the whole credit degree is not high and the credit evaluation industry is not developed. The legal status is that both the creditor information disclosure and the Director's fiduciary duty are not perfect. So, besides the legal tradition and culture, all of these decide the capital maintenance rule is reasonable and necessary in a long term in our country.
出处
《天津法学》
2015年第3期62-67,共6页
Tianjin Legal Science
基金
天津市高等学校人文社会科学研究项目"资本信用功能弱化背景下的公司信用保障机制研究"的阶段性成果
项目编号:20142701
关键词
资本维持规则
公司信用
债权人保护
capital maintenance rule
company credit
protection of creditors