论我国的公司资本制度的嬗变

发布时间：2018-02-28 19:21

本文关键词： 公司法资本制度认缴制增资程序　出处：《杭州师范大学》2015年硕士论文　论文类型：学位论文

【摘要】：2013年《公司法》修正,使我国的公司资本制度发生较大变化。关于公司资本制度变革与发展趋势的再研究,对于现阶段理论学习与实践应用都具有一定的现实意义。本文运用比较分析法和价值分析法,立足公司资本制度的基本理论,简要阐述我国公司资本制度的发展历史和成就。从包容性经济体制建设、公司自治、行政权从部分市场领域退出、创新公司监管方式和公民创业机会平等五个方面,具体阐述2013年我国公司资本形成制度修改的背景和原因。对于新《公司法》的修改内容,重点阐述和分析了废除最低注册资本、认缴制度确立、货币出资比例限制的废除、取消验资程序和简化登记事项等五个中心内容。在分析修改内容的基础之上,依据公司资本制度的理论,定位修改后的公司资本制度,依然为法定资本制度,并分析了资本制度修改的重大意义和可能衍生的问题,展望我国未来公司资本制度的改革趋势,构想我国未来公司资本制度。
[Abstract]:In 2013, the amendment of Company Law made great changes to the corporate capital system in China. This paper uses comparative analysis and value analysis to base on the basic theory of corporate capital system. This paper briefly describes the development history and achievements of the corporate capital system in China. It includes five aspects: the construction of inclusive economic system, the autonomy of the company, the withdrawal of the executive power from some market areas, the innovation of the way of corporate supervision and the equality of opportunities for citizens to start a business. In 2013, the background and reasons of the revision of the company capital formation system in China are expounded. For the revision content of the new Company Law, the emphasis is put on the abolition of the minimum registered capital, the establishment of the subscription system, and the abolition of the restriction on the proportion of monetary contributions. On the basis of analyzing the modified contents and according to the theory of the company's capital system, the modified company's capital system is still legal capital system. It also analyzes the great significance and possible problems of capital system modification, looks forward to the reform trend of our country's future company capital system, and conceive the future company capital system of our country.
【学位授予单位】：杭州师范大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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