认缴制下公司资本制度的补救与完善

The Remedy and Improvement of Corporate Capital System under Subscribed Capital System

自2013年修订公司法实行'认缴资本制'以来,不仅引起了学界对我国公司资本制度的认识分歧,在实践中也引发了许多新的问题。面对新问题,要实现我国公司资本制度的健全与完善,在修订公司法时需要进一步正确衡平社会本位与个人本位的关系,需要深刻思考资本与资产的关系,需要准确处理'宽进'与'严管'的关系。同时,还必须补强相关的法律制度与法律规则,重视对人格否认制度的适用,适时引入'资本充实原则''衡平居次原则',确立'股东出资责任加速到期'规则,以及实缴资本优先的效力规则等,以切实维护市场秩序与交易安全。

Since the Chinese Company Law was modified and the subscribed capital system was applied in 2013,it has not only caused some divisive viewpoints of corporate capital system in Chinese law field,but also raised many new problems in practice.Confronting new problems,in order to improve the corporate capital system in China,the relationship between the individual-based standard and the society-based standard shall be sufficiently balanced,the relationship between capital and asset shall be deeply considered,and the relationship between'come in easily'and'supervise strictly'shall be accurately handled.In the meantime,the related law and regulation need to be reinforced,and the implement of corporation personality denial system need to be concerned.Timely introducing the capital enrichment principle,the equitable subordination doctrine,and the rule-establishment of'accelerating liability for shareholder’s investment obligation'and'paid-in capital priority'would also help to safeguard market orders and transactions in effect.