授权资本制下我国债权人利益保护制度的完善

On the Perfection of Creditor's Interests Protection under the Authorized Capital System in China

2013年新修改的公司法将以往的法定资本制改为授权资本制,从资本信用转向了资产信用,这一改革对公司债权人的利益保护提出了巨大的挑战。我国现行法律规范对债权人利益保护并不完善,尚存在诸多问题,如追究股东的出资责任存在困难、公司人格否认制的规定过于原则化、公司高管的诚信义务及债权人异议权的规定不完善等问题。为了促进公司利益的增长与维护市场经济健康、高效的发展,我国未来的立法应该尽快完善债权人利益保护制度。

In 2013 the revised Company Law changed the authorized capital system instead of the statutory capital system, from the capital credit to assets credit. This reform put forward a huge challenge to protect the creditor＇s interests. The current laws and regulations in China are not perfect on the protection of the creditor＇s interests. There are still many problems, for example, there are difficulties in investigating the shareholder＇s responsibility, the system of disregard of corporate personality is abstractive, the regulations of the duty of good faith for company executives and the right to dissent of creditor are not perfect. In order to promote the growth of the company＇s interests and maintain the healthy development of market economy, the laws and regulations to protect the creditor＇s interest should be improved as soon as possible.