我国公司资本制度的重构及风险防范

On the Reconstruction of Corporate Capital System in China and Risk Prevention Measures

2013年我国公司资本制度的重构,对封闭公司和发起设立的公众公司废除了法定资本制度,改采折中声明资本制度,法定资本制度仅适用于募集设立的公众公司和少数特殊企业。这对鼓励创造、创业,催生新兴业态,尤其是促进中小微企业的发展具有重要的意义。但是,这也附带地产生了公司空壳化,以及诱使公司从事资本不足交易的风险。因此,在声明资本制度之下,必须强化股东出资责任,严格落实资本维持原则,并辅之以公司法的其他配套制度,建立和完善公司信用信息公示制度,才能综合有效地保护债权人的利益。

In China the company capital system was reconstructed in 2013.It has abolished the legal capital system for closed company,adopt declared capital system,authorized capital system applies only to the public company and a few special enterprise.It is to encourage innovation and entrepreneurship,creating new industry forms,especially to promote the development of micro,small and medium enterprises is of great importance.However,it is also attached to the shell company,and suggests that the company is engaged in trading in the risk of insufficient capital.Under the declared capital system,therefore,must strengthen the shareholder investment responsibility,strictly implement the principle of capital maintenance,and supplemented other supporting system by company law,establish and improve the system of company credit information publicity,to comprehensive and effectively protect the interests of creditors.