浅议我国公司法中资本制度的变革  

Amendment of capital systems in China's Corporation Law

作　　者：马芳琴[1] 

机构地区：[1]西安欧亚学院法学院,陕西西安710065

出　　处：《西安欧亚学院学报》2007年第3期33-35,共3页Journal of xi‘an Eurasia University

摘　　要：随着世界公司法制的进一步完善,为了真正适应、健全与发展商事公司制度的需要,适应社会主义市场经济的要求,适应现阶段全球经济竞争的需要,我国《公司法》进行了第三次修订,新《公司法》在资本制度上有了重大变革,如实行法定资产制度和折衷授权资本制双轨制,大幅度降低最低注册资本限额,放宽了对股东出资方式的限制,取消了公司对外投资数额的限制等。With the improvement of the world corporation laws, China＇ s Corporation Law was amended for a third time in order to establish, better and develop commercial corporation systems under socialist market-oriented economy with global economic competition. In the new amended corporation law, there are major modifications in capital systems, such as the practice of the double systems with the legal capital system and the tradeoff and authorization capital system, the great decrease of lowest registered capital, the relaxation of restrictions on stockholders＇ financing modes and the demolishment of limitations on corporations＇ investment scales.

关 键 词：注册资本 折衷授权资本制 法定资本制 出资方式 转投资 

分 类 号：D922.291.91[政治法律—经济法学]