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我国在2013年《公司法》的修订中对公司资本制度进行了修改,修改的主要内容包括原则上取消了法定注册资本最低限额,改由股东通过章程自行决定。但是如果公司在设立之初以过于微小的资金作为注册资本,那就可能在公司资不抵债时,股东对公司的债权与其他普通债权人一同参与分配,将投资风险转移,实践中就可能会出现空壳公司。司法实践中如何保障普通债权人的权益是完善裁判规则和适应新公司法的重要手段。
In the revision of the Company Law of 2013 in our country, the capital system of the company was amended. The main contents of the amendment include the abolishment of the minimum legal statutory registered capital in principle and the change of shareholders’ capital through the articles of association. However, if the company started with too small a capital as its registered capital, it is possible that in the case of a company insolvent, the shareholder’s claim on the company may be distributed with other ordinary creditors and the investment risk may be shifted, which may in practice occur Shell company. How to Guarantee the Rights and Interests of Ordinary Creditors in Judicial Practice Is an Important Means of Perfecting the Rules of Referees and Adapting to the New Company Law.