摘要
我国公司资本"认缴制"的定性在学界具有很大的争议,需要予以厘清和辨析。理论上几种资本形成制度模式具有不同的内涵和外延,法定资本制与授权资本制的核心区别在于资本的发行次数和资本的发行机构,资本的缴纳模式并非二者的本质特征。目前实证法上"资本一次性发行"和"股东(大)会决议发行资本"的规定决定了我国法定资本制的性质,"认缴制"改革并没有改变我国这一资本形成制度类型和根本属性,我国资本形成制度未来的发展方向仍为授权资本制。
The nature of capital subscribing system is controversial in academic theory. It is necessary to explain and analyze. The different kind of capital raising system has different kind of meaning and range. The main distinctions between legal capital system and authorized capital system are the capital issuing and the institution which has the authority of issuing, instead of the contributing of capital. In Chinese Corporation Law, the capital must be issued once in the establishment of corporations, and the shareholders have the authority to issue the capital. Therefore, the Chinese capital raising system still belongs to the legal capital sys- tem. The reform of capital subscribing system has not changed the essence and nature of the capital raising system. Authorized capital system should be established in Chinese Corporation Law in the future.
出处
《财经法学》
2017年第5期126-137,共12页
Law and Economy
关键词
认缴制
资本形成制度
法定资本制
授权资本制
Capital raising system Capital subscribing system Legal capital systemAuthorized capital system
