文档介绍：公司减资制度研究
王雪
[论文摘要]为了适应市场的发展,取得公司利益的最大化,公司经常有增加或者减
少公司资本的行为。公司增减公司资本的行为是公司运营过程中的常态,是不可回避的现实问题。相对于公司增加资本而言,公司减少资本对公司债权人及公司股东利益的影响更为突出,而商业现实中,公司确实存在着某种需要减少公司资本的情形,如果不允许公司减少资本将会产生诸多问题。因此,允许公司依法减少资本不但能够避免资本浪费,而且能够真实反映公司资产,更有利于交易安全。
我国目前正处于市场经济深入发展阶段,一些新的交易规则尚未建立或者尚未得以完
善,市场管理也未达到规范化,在公司的实际运营过程中,出资不实、抽逃出资、违法减资等各种问题时有发生,严重破坏了社会经济的有序性。因此,国家应当加强立法建设,规范公司资本变化行为。本文仅对公司减少资本问题进行研究,采取比较研究分析法,对我国现
行的公司减资制度进行检视,并对我国公司减资立法提出建议,从而促进公司立法的健全完善和协调统一。
[关键词]:公司法减资立法建议
ABSTRACT:In order to adapt the market development and obtain the corporations capital is the two realistic questions which frequently pany face and are unable to avoid. The reduction pany's capital will possibly pany's creditors and shareholders benefit, but many kinds of the situation pany's capital and but also can really reflect pany asset will be more advantageous to the transactions' security.
Our country is being in the time of the economic thorough development at present. Some new transaction rules have not yet established or strengthened. The market regulation has not achieved the standardization. Some kinds of situation to harm creditor benefit sometimes occur in the process pany's actual operation, such as loss of real invests, pulling out the investment and illegal reduction of capital and so on, which destroying the transaction security and the social economic order seriously. The system and theory pany capital red