从《公司法》资本制度的修改到公司债权人保护制度的完善  

From Amendment of the Company Law Capital System to the Improvement of Company's Creditor Protection System

作　　者：许登龙 

机构地区：[1]四川师范大学法学院,四川成都610068

出　　处：《宜宾学院学报》2014年第8期67-71,共5页Journal of Yibin University

摘　　要：2014年3月1日新修订的《公司法》取消严格的实缴制,而改为认缴制。公司的注册资本制度日益宽松,市场的投资环境愈加开放,但随之而来的风险也大大增加。这一制度的转变有其历史的必然性,而其中的一大主旨始终不离债权人的保护。因此,我国公司债权人制度应着力于加强公司信息披露制度,限制利润分配,完善公司人格否认制度,以及增设债权人派生诉讼制度等来保护债权人的合法权益。With the formal implementation of the new version of Company Law on March 1,2014, China＇ s company registering capital system has formally bid farewell to the strict paid-in system and has adopted the any payment system. As the company＇ s capital system is growing increasingly loose and the investment environment is becoming much opener, the resulting risk is greatly increased. Reviewing the historical development of the company capital system, we have found that the change of this system has its historical inevitability. And one principle that remains unchanged is the protection of creditors. This paper proposes the methods of enhancing the information disclosure institution of public company, limiting profit distribution system, disregarding of corporate personality and optimizing creditors＇ derived lawsuit system and so on from the perspective of comparative law with the purpose of perfecting our country＇ s creditor system.

关 键 词：公司法 注册资本 资产信用 债权人保护 

分 类 号：D922.291.91[政治法律—经济法学]