公司减资中的通知义务研究

Research on Notification Obligation in Corporate Capital Reduction

我国《公司法》第177条对减资制度规定较为简单,实践中因违反减资程序而引发的案件也层出不穷。就现有的司法实践与法律制度来看,公司减资中通知主体虽为公司,但公司瑕疵减资情形下法律责任主体并不明确,严格的通知公告程序虽能保护债权人利益,但极大影响了公司资本的运营。从债权人利益保护与公司运营效率的最大化角度出发,完善减资通知程序为司法实践中处理公司瑕疵减资案件提供法律依据。

Article 177 of the "Company Law" of China is simple in the regulation of capital reducation system,in pratice,the case caused by violation of the capital reduction procedures are also emerging endlessly.Starting from the existing judicial practice and legal system,although the subject of notification in corporate capital reducation is the company,the legal libility of the company in case of flawed capital reducation is uncertain, the procudure of notification and announcement affect the operation of corporate capital,while it can protect the interests of creditors.From the prospective of the protection of the creditors’ interests and the maximization of the company’s operational efficiency,improve the procedure of notification and anouncement can provide a legal basis for handling the cases of flawed corporate reduction in judicial practice.