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法律制度的本质是通过权利和义务的设定达到对利益的分配,同样,法律制度的修订是对现行法律中利益的重新分配。从利益的角度来看,公司是投资人利益、公司利益和债权人利益的统一体。在三种利益当中,投资人利益和债权人利益是最基本的两种利益,公司利益是这两种利益的纽带,投资人利益和债权人利益的冲突和统一都集中体现在公司利益上。而公司利益在公司法中集中体现为公司的资本制度。在公司法的修订中,投资人利益、公司利益和债权人利益的冲突和选择将不可回避,三者的选择也是构建整个公司基本制度的基础。本文从三者利益的冲突和选择的角度出发,对我国现行公司资本制度的利弊以及公司法修订中资本制度的取舍进行分析和研究,以求对我国公司法修订的理论研究略尽微力。
The essence of the legal system is to achieve the distribution of benefits through the setting of rights and obligations. Similarly, the revision of the legal system is the redistribution of the benefits of existing laws. From the interest point of view, the company is the unity of investor interest, corporate interest and creditor’s interest. Among the three kinds of interests, the interest of investors and the interests of creditors are the two basic interests. The interests of the company are the bonds between the two kinds of interests. The conflicts and unification of the interests of investors and creditors are embodied in the interest of the company. The company’s interests in the company law embodied in the company’s capital system. In the revision of the Company Law, the conflict and choice between the interests of the investors, the interests of the company and the interests of the creditors will be unavoidable. The choice of the three is also the basis for building the basic system of the entire company. Based on the conflict and choice of the three interests, this article analyzes and studies the pros and cons of the current corporate capital system and the choice of the capital system in the revision of corporate law in order to make a slight effort on the theoretical study of the revision of the company law in our country.