我国公司出资制度改革的反思——以实缴制度缺失弊端和补救措施为重点

发布时间：2018-03-05 17:37

  本文选题：公司出资制度　切入点：实缴出资制度　出处：《财经问题研究》2017年05期 　论文类型：期刊论文

【摘要】：《中华人民共和国公司法(2013年修订)》将公司注册资本实缴制改为登记制,取消了对公司注册资本首次缴付比例和实缴期限的要求,且同时取消了验资和实收资本登记的要求,这将对公司债权人利益的保护产生一定的不利影响。因此,有必要通过完善信用信息公示制度和明确股东实缴出资的会计操作规范,对《中华人民共和国公司法(2013年修订)》司法解释三第13条第2款进行变通解释等手段,消除现有公司出资制度对债权人利益保护不足的弊端。
[Abstract]:The Company Law of the people's Republic of China (revised on 2013) changed the system of paid-in of registered capital of a company into a system of registration, cancelling the requirements on the proportion of the first payment of the registered capital of the company and the time limit for the payment of the registered capital, and at the same time cancelling the requirement of capital verification and the registration of the paid-in capital, This will have a certain adverse impact on the protection of the interests of the creditors of the company. Therefore, it is necessary to improve the system of publicizing credit information and to clarify the accounting operating rules for shareholders' actual contributions. The article 13 (2) of the third article of the judicial interpretation of the Company Law of the people's Republic of China (revised on 2013) has been interpreted so as to eliminate the disadvantages of the existing company's contribution system which is insufficient to protect the interests of creditors.
【作者单位】： 中国政法大学刑事司法学院;
【分类号】：D922.291.91
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本文编号：1571238