文档介绍：评我国公司资本制度改革的意义
摘要:公司资本是公司赖以生存和对外独立承担责任的物质基础,对公司债权人利益的保障有重要｡但随着融资技术的革新和资本理性投资功能的增强,公司资本的担保功能在逐步减弱,并限制了公司便利筹资､自由经营的空间｡因此. com,各国的资本制度逐渐8ttt8走向宽松和灵活｡我国原有公司资本制度存在诸多缺陷,《公司法》的修订为我国公司制度的改革与完善奠定了坚实一步,并在促进公司发展､保护债权人利益,实现整个市场经济良性运行上发挥重大作用｡
关键词:公司资本制;法定资本制;折衷资本制;公司法
Abstract: pany capital is the material foundation that pany relies for existence and undertakes a responsibility outward and independently, having important meaning to the guarantee of pany creditor benefits. But with the growing function of rational capital investment, the pension function of pany capital is reducing gradually; pany is limited in financing and management. Therefore, the capital system of all countries heads for loosing and agility. As the pany capital system in our country exists many limitations, the emendation of pany law sets a solid step for the reform and consummation of pany system, and has an important function in pany development, protecting the creditor benefits, and carrying out the whole movement with positive market economy.
Key words: company capital system;legal capital promise capital pany law
一、我国原有公司资本制度的缺陷
我国1993年制定的《公司法》以“安全”作为dddtt首要目标,确立了以资本三原则和法定最低资本额为核心的严格的法定资本制度｡目的在于实中大量皮包公司存在,对市场交易安全构成的极大威胁;防止公司设立中欺诈､投机行为对债权人利益的损害,保证公司资本的真实可靠｡
然而,十多年的实践证明,严格的法定资本制度不但没有达到充分保护债权人､维护交易安全的预期目标,公司虚假出资､抽逃资金,资本被掏空的现象屡见不鲜,而且严格恪守资本三原则,对企业的生产经营和对外融资､股东利益的维护､社会经济发展的客观要求
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等都产生了巨大的阻碍｡主要表现