中日两国公司法资本制度的比较研究——债权人利益保护的角度

Comparative Study on Capital System between Japanese and Chinese Corporate Laws——from the perspective of creditor's interest protection

债权人利益保护是各国公司法资本制度中的核心内容,从债权人利益保护出发,通过比较中国公司法和日本公司法资本制度中在出资方式、最低资本要求、资本维持三方面对于债权人利益保护措施的不同之处,思考我国现行法律的优缺点,为今后的改革提出建议。

Creditor’s interest protection is the core content of capital systems in corporate laws of different countries.This paper,starting with the creditor’s interest protection,compares the differences of creditor’s interest protection measures in capital systems of Chinese and Japanese corporate laws in way of investment,lowest capital requirements,and capital maintenance,and thinks deeply on the advantages and disadvantages of Chinese laws,and presents suggestions for future reform.