认缴登记制下公司减资制度研究

发布时间：2018-05-06 05:43

本文选题：减资 + 认缴登记制　；参考：《河北法学》2017年06期

【摘要】：2013年《公司法》修订主要集中在公司资本形成领域,对公司运营阶段的资本制度并未进行改革,导致两者之间存在隔阂。废除最低注册资本制度、验资制度和年审制度软化了资本维持原则,将出资期限和出资方式等划为章定事项,导致公司注册资本与净资产在时空上存在一定程度的分离,为公司减资制度提出了挑战。在认缴登记制下,我国《公司法》对公司减资制度规定过于简单,如对减资进行类型区分,对减资的方式和方法未进行规定;司法实践中存在减资通知程序问题、债权人异议的效力问题、公司减资股东责任承担问题等。结合公司法理论和实践中的案例,分析认缴登记制下公司减资制度的困局,并提出相应的完善建议:明确公司减资方式和区分公司减资的类型;强化债权人的利益保护机制;完善认缴登记制下公司减资机制;同时,对于认缴期限尚未届满,要明确股东的赔偿责任范围等,以期为我国公司资本制度改革提供研究提供理论研究和思路方案。
[Abstract]:The revision of Company Law in 2013 is mainly focused on the field of corporate capital formation, and the capital system in the stage of company operation has not been reformed, which leads to the gap between the two. The abolition of the minimum registered capital system, the capital verification system and the annual audit system have softened the principle of capital maintenance, and classified the period and mode of capital contribution as items of regulations, resulting in a certain degree of separation between the registered capital and the net assets of the company in time and space. For the company to reduce the capital system put forward a challenge. Under the subscription registration system, the company law of our country has too simple stipulation to the company capital reduction system, for example, the capital reduction is classified into different types, the ways and methods of the capital reduction are not stipulated, and the procedure of capital reduction notice exists in the judicial practice. The validity of the creditor's dissent, the liability of the shareholders of the company's capital reduction, and so on. Combined with the cases in the theory and practice of company law, this paper analyzes the difficulties of the company's capital reduction system under the subscription registration system, and puts forward some corresponding suggestions: to clarify the way of the company's capital reduction and the type of the regional branch's capital reduction, to strengthen the creditor's interest protection mechanism; At the same time, it is necessary to clarify the scope of shareholders' liability for compensation before the expiration of the subscription period, so as to provide theoretical research and train of thought for the study of the reform of the corporate capital system in China.
【作者单位】：对外经济贸易大学法学院;
【基金】：2016年度河北省社会科学基金项目(项目批准号:HB16FX009)
【分类号】：D922.291.91

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