论我国公司资本制度的创新

公司资本制度以保护交易安全为己任,只有在其它措施保护了交易安全的前提下,公司资本制度才可以兼顾效率.目前我国信用缺失且缺乏保护债权人的有效措施,面对经济全球化竞争的机遇与挑战,在重新设计公司资本制度时,降低公司设立成本,保护交易安全将仍是公司资本制度的重要任务.对新公司资本制度的设计建议如下:总体上保留注册资本管理制度,注册资本由股东全额认购,股东交纳基本出资额,同时降低最低资本额;在修改公司法时,要完善对抽逃资金行为的规制,包括采取事前预防与事后制裁措施;要建立净资产报告制度,要求公司向征信机构定期报告其净资产状况;完善验资等中介机构的民事责任制度,公司债权人要求中介机构承担赔偿责任时,需主观上善意并无过失.

On the Innovation of our Country's Corporate Capital System

Corporate capital system takes protection of the safety of business as its own duty. Only under this prerequisite can the corporate capital system take account of efficiency. Nowadays there is lack of credit and effective measure to protect creditors in our country. In the face of opportunity and challenge from economic global competence trend, it will still be an important task of corporate capital system to reduce the construction cost of corporation and protect the safety of business in the course of designing corporate capital system. The following is the suggestion to the design of the new corporate capital system: The management system of the registered capital should be retained on the whole; all of the registered capital should be subscribed by the stockholders and the stockholders should deliver basic contribution, at the same time, the amount of the minimum capital should be reduced; in the course of regulation of corporate law, it is necessary to perfect the rule to avoid the conduct of drawing out the capital including taking the measure to defend before and punish afterward; set up the pure capital report system which asks the corporation to regularly report its pure capital to the collecting institution; perfect the civil liability system of the medium institution; and when the creditor of the corporation asks the medium institution to shoulder the liability to paying compensation, he must have good intention subjectively without any slip