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国际社会资本制度改革趋势明显,我国也在公司法修正中实行了认缴制的改革,在资本制度变化的基础上,原有的资本维持原则受到巨大的冲击。资本维持原则的内涵主要在于防止不当减少资本以维护交易安全,但是面对信用基础的从资本到资产的转变,原有的内涵难以实现资本维持原则的担保价值。新的资产维持的发展方向又难以满足我国的现实基础,面对交易安全保障的缺位,资本维持原则的发展不可避免。
The tendency of the reform of the capital system of the international community is obvious. Our country also implemented the subscription-based reform in the revision of the company law. On the basis of changes in the capital system, the original principle of capital maintenance has been greatly affected. The connotation of the principle of capital preservation mainly lies in preventing improperly reducing capital in order to maintain transaction security. However, in the face of the transition from capital to assets based on credit, the original connotation is hard to realize the guarantee value of the principle of capital preservation. The development direction of new asset maintenance can hardly meet the reality of our country. Faced with the absence of transaction security, the development of the capital maintenance principle is inevitable.