公司注册资本制度改革评析

Evaluation and Analysis of the System Reform of the Company's Registered Capital

近期,国务院召开常务会议讨论公司注册资本改革方案,倡议放宽注册资本登记条件,取消公司最低注册资本限额,将企业年检制度改为年度报告制度,放宽市场主体住所登记条件,加大企业诚信制度建设。取消公司注册最低资本限额制度是现代市场经济发展的必然结果,在配套制度完善的前提下仍然能够充分平衡债权人与投资者的利益。然而从域外司法实践情况看,我国如若正式取消注册资本最低限额制度还需构建完善的商业资信公示、查询制度,公司人格否认制度,信息披露等配套制度。

Recently, the State Council has convoked a meeting to discuss the reform of the company's registered capital system, proposing that the registered capital registration conditions should be broadened, to cancel the company's minimum registered capital limitation and to change the annual check system into the annual report system,to broaden the residence registration condition of the main market players, and to increase the credibility system construction of the big enterprises. Cancelling the company's minimum capital limitation is an inevitable result of the development of the modern market economy. We can fully balance the interests between the investors and creditors under the premise of perfecting the supporting system. In view of the extraterritorial judicial practice, if we officially cancel the zero norm of the registered capital, we must also build a perfect supporting system, including the commercial credit publicity and query, the disregard of corporate personality and the information disclosure and so on.