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公司章程乃是公司自治规则的基础,从立法上看,我国《公司法》对公司章程自治性的规定经历了一个逐步扩张的过程。本文以2013年修改的《公司法》为分析蓝本,从资本制度的视角探讨了公司自治性的表现,认为认缴制资本制度的实施,有利于在公司章程对股东出资期限、首次出资比例、现金出资比例等方面充分展现了公司章程的自治性,是我国公司法现代化的重要一步。
The articles of association are the basis of the rule of company autonomy. From a legislative point of view, the provisions of the “Company Law” on the autonomy of the articles of association go through a process of gradual expansion. This article takes the “Company Law” revised in 2013 as the blueprint and explores the performance of the company autonomy from the perspective of the capital system. It considers that the implementation of the capital subscription system is conducive to the shareholders’ capital contribution period, the initial investment ratio, The proportion of cash contribution and other aspects fully demonstrated the autonomy of the articles of association, is an important step in the modernization of the company law in our country.