论文部分内容阅读
认缴资本制改革无疑改善了营商环境。公司法改革主要体现在资本形成阶段,实缴制下的公司法人格否认的惯性思维倍受挑战,以法定最低资本限额判定公司资本是否充足“懒政”法丧失了用武之地。即使就资本形成而言,公司资本是否充足,是否否认公司法人格,亦应深入到公司资本运行过程,因行业而异,因企业规模而异,因企业发展阶段而异。更重要的是,公司法人格否认应实现从资本形成中心主义,转向资本运行中心主义,重点考察两个滥用存在,摒弃“懒政”思维。面对公司资本的动态性,企业信用信息公示系统有助于提高透明度,但信息不对称仍不可避免。除非交易对方故意误导或欺诈,自愿债权人不能以信息不对称而推翻合意。非自愿债权人则应优先保护。
The subscription capital reform will undoubtedly improve the business environment. The reform of corporate law is mainly reflected in the stage of capital formation. The inertial thinking denied by the corporate legal personality under the paid-up system has been challenged. The statutory minimum capital limit has been adopted to determine whether the capital of the company is adequate or not. Even in the case of capital formation, whether the capital of the company is sufficient or not, whether the corporate personality is denied or not, should go deep into the process of capital operation of the company. It varies from one industry to another, depending on the size of the enterprise and from stage to stage of the enterprise development. More importantly, corporate personality deny should be shifted from capital formation centrism to capital operations centrism, focusing on two abuses of existence and abandonment of “lazy politics.” Faced with the dynamics of corporate capital, corporate credit information publicity system helps to improve transparency, but information asymmetry is still inevitable. Unless the counterparty is deliberately misleading or deceitful, the voluntary creditor can not reverse the agreement with the information asymmetry. Non-voluntary creditors should give priority protection.