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2014年3月1日最新修订的公司法颁布实施。这次公司法的修改主要涉及的是资本制度的改革,但这并不会改变股东的出资义务,故传统的瑕疵出资形式依然存在,而这些问题在现有的公司法及其司法解释的框架下仍可予以调整。一些新的问题也可纳入瑕疵出资予以解决。由于资本监管的放松,使得有些出资瑕疵更容易滋生。通过对比中日两国公司法的改革路径,可以发现日本的一些做法值得我们借鉴。
March 1, 2014 The newly revised company law promulgated and implemented. The revision of the company law mainly involves the reform of the capital system, but this does not change the shareholder’s contribution obligation. Therefore, the traditional forms of defective investment still exist. These problems are not yet reflected in the existing corporate law and its judicial interpretation framework Can still be adjusted under. Some new problems can also be included in the flawed funding to be resolved. Due to the relaxation of capital regulation, some funding flaws are more likely to breed. By comparing the reform path of the corporate law between China and Japan, we can find some lessons from Japan worth learning from.