从新《公司法》修订看股东与债权人利益的平衡

发布时间：2018-01-29 06:43

本文关键词： 股东有限责任债权人《公司法》修订资产信用揭开公司面纱理论　出处：《山西大学学报(哲学社会科学版)》2006年04期 　论文类型：期刊论文

【摘要】：股东有限责任是《公司法》上基石性的制度。该制度降低了股东的投资风险,同时加大了债权人债权不能实现的风险,因此,《公司法》需通过相应制度实现股东和债权人利益的平衡。2005年10月,我国通过了《公司法》修正案,文章比较了《公司法》修订前后的变化,指出修正案一方面将保护债权人利益的着眼点由关注资本信用转移至更具实质意义的资产信用,并引入了揭开公司面纱理论;另一方面取消或放松了原《公司法》对股东投资的过多限制,这不仅可以鼓励股东投资设立公司,促进经济发展,同时使债权人利益的保护也得到了更切实的保障。文章通过法理学分析指出,修正案实现了股东和债权人利益更好的平衡,使法律更接近于公平正义的价值目标。
[Abstract]:Limited liability of shareholders is a cornerstone system in Company Law, which reduces the investment risk of shareholders and increases the risk that creditors' claims cannot be realized. In October 2005, our country adopted the amendment of the Company Law, and compared the changes before and after the revision of the Company Law. It points out that on the one hand, the amendment shifts the focus of the protection of creditors' interests from paying attention to capital credit to asset credit with more substantial significance, and introduces the theory of unveiling the corporate veil; On the other hand, it cancels or relaxes too many restrictions on shareholders' investment, which can not only encourage shareholders to invest in setting up a company, but also promote economic development. At the same time, the protection of the interests of creditors is also more effectively protected. The article points out that the amendment achieves a better balance between the interests of shareholders and creditors through the analysis of jurisprudence. To bring the law closer to the value of fairness and justice.
【作者单位】：北京外国语大学国际商学院
【分类号】：D922.291.91
【正文快照】： 法律是社会利益平衡的重要工具。公司设立、运作过程中涉及多个利益主体,如股东、公司债权人、公司管理者等等,《公司法》的作用之一便是调整平衡这些主体的利益。我国《公司法》制定于1993年,迄今已经历了1999年、2004年、2005年几次修订。《公司法》出台后十余年间,社会经

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