《公司法》修订背景下的公司资本制度改革方向

On Reform Direction of Company's Capital System with the Background of Company Law Revision

在总体设计上,对法定资本制进一步松绑,采取折衷主义的立法模式,逐步向授权资本制靠拢;在理论观念上,摆脱过度关注债权人保护的思想,多从公司运营角度作考量;在配套制度上,建立相配套的制度体系尤其是统一的公司信用信息体系予以支撑;在利益平衡上,完善法人人格否认制度,合理运用企业责任保险制度、引入个人信用破产制度,以协调好公司、股东及债权人的利益冲突。

In terms of overall design, legal capital system should be further released and compromised capital systemshould be carried out to gradually get close to the authorized capital system.In terms of theory, the idea which overemphasizes creditor protection should be cast off and more about company operationshould be considered.In terms of supporting system, appropriate supporting system, especially the unified company credit information system should be established.In terms of interests balance,corporation personality disregard system should be perfected, the enterprise liability insurance system should be reasonably used, and individual credit bankruptcy system should be introduced so as to coordinate the interests of companies,shareholders and creditors.