浅析如何实现股东与债权人利益的平衡

公司股东与债权人是公司最重要的两类利益主体。股东有限责任为股东滥用公司人格、损害债权人利益创造了条件,特别是股份回购,往往导致公司资本的减少,动摇了公司的资本基础,削弱了对债权人的财产保障。因此我们应建立公司运营过程中的债权人保护机制,如资本信息披露、防止公司资本向股东不当流失及揭开公司面纱等制度,从而实现股东与债权人之间的利益平衡。

How to Realize the Interests between the Share Holder and Creditor Balance in the Running of the Corporation

Company shareholders and creditors are two different interests subjects in the corporation.Shareholders' limited responsibility create the condition for the stockholders to abuse company personality and infringe the interests of creditors,particularly the buy-back of the share tends to reduce the capital of the company,shake the capital foundation of the company and weaken the property guarantee to the creditors.Hence,we should establish a comprehensive system consisting of information disclosure of capital,prevention of inappropriate assignment of the corporate capital to the shareholders and piercing corporation's veil to protect the creditors of the corporation so as to realize the interests balance between the share holder and creditor.