| 公司资本维持原则与解决企业筹资困境的制度与立法争议 |
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| 引用本文： | 林承铎.公司资本维持原则与解决企业筹资困境的制度与立法争议[J].成都理工大学学报(社会科学版),2006,14(2):28-31. |
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| 作者姓名： | 林承铎 |
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| 作者单位： | 北京大学,法学院,北京,100871 |
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| 基金项目： | On System and Lawmaking disputes about Doctrine of Capital Maintenance and Solving Corporation's Difficult Position in Fundraising |
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| 摘 要： | 资本维持原则普遍采取“票面金额”制和禁止折价发行等股票发行制度。但这一原则制度在实践中也存在着种种制度和立法争议,并经常导致公司筹资困难,从而违背了它原来的立法初衷。从历史和现实的比较情况看,允许公司采用“低面额股”的股票发行制度将是解决资本维持原则的制度和立法争议的最佳措施,既便利公司筹资,又使债权人的利益最终受到保护。
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| 关 键 词： | 资本维持原则 无面额股 低面额股 公司资本 企业筹资 |
| 文章编号： | 1672-0539(2006)02-028-04 |
| 修稿时间： | 2006年3月15日 |
On System and Lawmaking disputes about Doctrine of Capital Maintenance and Solving Corporation's Difficult Position in Fundraising |
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| LIN Cheng-duo.On System and Lawmaking disputes about Doctrine of Capital Maintenance and Solving Corporation's Difficult Position in Fundraising[J].Journal of Chengdu University of Technology:Social Sciences,2006,14(2):28-31. |
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| Authors: | LIN Cheng-duo |
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| Abstract: | The doctrine of capital maintenance generally implements the par-value stock and forbid-discounting stock.However the doctrine in practice exist some disputes about system and lawmaking,which often causes the corporation to get into difficult position of fundraising,thus breaches the original intention of lawmaking.To allow the corporation to issue low par value stock will be the best step to solve the disputes of doctrine of capital maintenance in system and lawmaking,which is not only convenient for fundraising,but also protect the creditors' interests. |
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| Keywords: | doctrine of capital maintenance no par value stock low par value stock capital fundraising |
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