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2005年公司法将我国长期实行的实缴制改为分期缴纳制,这对我国公司的发展存在着一定的积极意义,但分期缴纳制的引入并不意味着我国资本制度的改革,并且它存在着诸多弊病:就公司的成立而言,分期缴纳制对于有限责任公司没有意义反而有害;就公司的增资而言,分期缴纳制与增资的灵活性无关。我国新公司法应该更多地关注上市公司的增资问题。
In 2005, the company law changed the long-term payment system in our country into installment payment system, which has certain positive significance for the development of our country’s company. However, the introduction of installment payment system does not mean the reform of our capital system and it exists There are many drawbacks: in terms of the establishment of the company, the installment payment system does not mean any harm to the limited liability company. In terms of the company’s replenishment, the installment payment system has nothing to do with the flexibility of capital increase. China’s new company law should pay more attention to the capital increase of listed companies.