论我国公司公积金制度存在的问题及其完善路径

On the Problems of the Company's Provident Fund System and the Path of Its Improvement in China

公司公积金制度是公司资本维持原则的重要体现,在保护公司债权人利益和股东利益方面发挥着极其重要的作用。但与发达国家的公司公积金制度相比,我国公司公积金制度仍然存在公积金使用情形不明确,法定公积金提取比例过高,缺乏有关资本公积金制度的系统规定,以及法律责任不明确等诸多问题,影响了制度本身的功能作用。通过对比发达国家公司公积金制度,并结合我国实际,从应由作为公司制度基本法的《公司法》对公司公积金的用途以及顺序,进一步降低法定公积金提取的比例,扩大资本公积金的来源以及违反法律应当承担的法律责任等,制定出既权威又可操作的制度规定的角度,探讨了建立健全适合我国国情并能发挥应有功能作用的公司公积金制度的基本路径。

The company's provident fund system is an important embodiment of the principle of capital maintenance of the company,and plays an extremely important role in protecting the interests of the company's creditors and shareholders.However,compared with the company provident fund system of developed countries,The provident fund system of China's company still exists many problems such as unclear use of provident fund,too high withdrawal ratio of legal provident fund,lack of systematic regulations on capital reserve system and unclear legal responsibility,which affects the function of the system itself.By comparing the company provident fund system of developed countries and combining with the actual situation in China,this paper discusses the establishment of a sound system suitable for China's national conditions and able to play its proper function from the perspective of the Company Law,which is the basic law of the company system,making authoritative and operable system regulations on the use and sequence of the company provident fund,further lowering the proportion of the legal provident fund,expanding the sources of the capital reserve fund as well as the legal liability for the violation of the law.Furthermore,it discusses the basic path to establish a sound company provident fund system that suits China's national conditions and can play its proper function.