摘要
我国公司法正在修订,其中涉及资本规则及公司债权人保护等重大问题。比较法上,美国已从资本维持转到偿付能力测试,主要依靠《统一可废止交易法》及董事信义规则对债权人进行保护。德国有限责任公司法坚持传统资本维持原则,并以此保护债权人利益,但又规定了董事防止偿付不能交易义务。我国公司法应当考虑部分引进偿付能力测试,与企业破产法的董事防止偿付不能交易规则相衔接,并呼应民法典以及企业破产法的交易废止规则。
The protection of the corporate creditors and the capital rules,are the major concerns in the process of the revision of China’s Company Law.From the perspective of comparative law,to protect creditors,a shift has taken place in America from the capital maintenance to solvency tests,relying on Uniform Voidable Transactions Act and the rules of fiduciary duties of directors.The German Limited Liability Company Law has kept the old rules of capital maintenance to protect the interests of creditors,but stipulates the duties of directors to prevent insolvent trading.In fact,solvency testing should also be partially introduced into China’s Company Law so that it not only coordinates with the rules concerning directors’duty to prevent insolvent transactions in the Enterprise Bankruptcy Law of China,but also echoes the rules of voidable transactions in the Civil Code and the Enterprise Bankruptcy Law of China.
出处
《比较法研究》
CSSCI
北大核心
2023年第1期142-156,共15页
Journal of Comparative Law
关键词
资本维持
偿付能力测试
债权人撤销权
董事信义义务
capital maintenance
solvency tests
creditor’s right of revocation
director’s fiduciary Duties