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公司资本制度是公司立法的基石 ,是公司法的核心内容之一 ,它贯穿于公司设立、运营和终止的全过程。当前 ,修改我国《公司法》的呼声日益高涨 ,理论界对《公司法》的修订亦发表了许多真知灼见 ,但多囿于对公司治理结构的研究 ,而对公司资本制度却鲜见专题研究。有鉴于此 ,本刊特约请国内学界在公司资本制度研究方面有所建树的部分专家、学者就“公司资本制度的变革与完善”展开全面而深入的探讨 ,以期对我国《公司法》的修订有所助益。
Corporate capital system is the cornerstone of the company’s legislation is one of the core content of the company law, which runs through the company’s establishment, operation and termination of the entire process. At present, the calls for amending the “Company Law” in our country are on the rise. Theorists have also made a number of insights on the revision of the “Company Law”, but they have mostly studied the corporate governance structure and rarely studied the company’s capital system. In view of this, we have invited some scholars and scholars from home and abroad to make some achievements in the study of the capital system of the company, and have made a comprehensive and in-depth discussion on the reform and improvement of the capital system of the company in the hope of amending the Company Law Helpful.