公司资本的核心概念疏证  

On the Core Concepts of Corporate Capital

作　　者：李建伟[1] 

机构地区：[1]中国政法大学民商经济法学院

出　　处：《北方法学》2016年第1期64-72,共9页Northern Legal Science

基　　金：司法部法治理论研究项目"我国公司出资制度研究"(项目编号08SFB2032)的阶段性成果

摘　　要：资本三原则在两大法系公司立法上存在形式化的差异,实则只是规制程度上的不同。法定资本制的含义不仅仅指向资本的形成阶段,而应该适用于资本形成、维持与不变的所有环节。将法定资本制仅仅定位于资本形成环节不仅会造成概念体系的混乱,而且会产生一些制度设计的误导与弊端。资本三原则也并不具有决定资本制度的作用,在资本三原则与资本制度的联系中,历史的因素远远大于逻辑的推演,资本制度的设计及形成更多由核心利益衡量所决定。我国现行公司注册资本制度的改革,尤其是废除最低资本制之举,并未改变法定资本制的制度体系,最低资本制度在法定资本制下一开始就是一个独立选项。对公司资本诸核心概念的追根溯源,将有助于理解现行公司资本法律制度的真相及其改革趋向。The three capital principles in the corporate legislation between the two legal families differ only in form and degree of regulations in effect. The implication of the legal capital system applies not only in the phase of capital formation, but also in the other two phases of capital maintenance and being un- changeable. Restraining the application of legal capital system only to the capital formation phase will cause confusion among the concepts and systemic mislead and defects. In fact, the three capital principles are not decisive for the capital system for these principles have played more historic roles than logic deduction, therefore, the design and formation of capital system lies rather in the balance of core interests. The reform on the registered capital system in China and the abolishment of the minimum capital registration in particu- lar, has not changed the dominant position of the legal capital system since the minimum capital registration is an independent option from the very beginning. Thus the analysis of the core concepts of corporate capital will help understand the truth and trend of reform under the current legal system of corporate capital.

关 键 词：资本形成制度 资本三原则 法定资本制 最低资本制 任缴制 

分 类 号：DF411.91[政治法律—经济法学]