摘要
"禁止抽逃出资"规则作为"资本维持"原则的重要内容之一,有着悠久的历史。然而对于这一古老的规则,在不同视角下有着不尽相同的理解。随着《公司法》的修改,基于传统民法侵权行为理论的解释,基于现代公司法"资产信用"理念的解释以及基于财务会计"资本·收益"理念的解释交织形成了多元化的认识。综合来看,"禁止抽逃出资"规则应当理解为规制股东不正当或不合对价地取得公司"所有者权益"即"净资产"行为的规则。
As an important content of the principle of ＂capital maintenance＂, ＂prohibition of capital flight＂ rule has a long history. However, people have varied understandings for this old rule from different perspectives. With the revision of ＂The Company Law of PRCM, this rule can be construed differently. It can be explained based on the traditional theory of tort behavior in civil law, or based on the concept of ＂asset credit＂ in modem company law or the idea of ＂capital-revenue＂ in finance accounting. Taken all together, ＂prohibition of capital f l ight＂ rule shall be constmed as the one preventing shareholders from acquiring company’s ＂ownership interest＂, i.e., ＂net assets＂ improperly or at an unfairly low price.
关键词
抽逃出资
资本维持
资产信用
财务会计
所有者权益
capital flight
capital maintenance
asset credit
financial accounting
ownership interest
