资本三原则的功能更新与价值定位  

Feature Updation and Value Position of Three Capital Principles

作　　者：赵万一[1] 

机构地区：[1]西南政法大学民商法学院

出　　处：《法学评论》2017年第1期83-96,共14页Law Review

基　　金：司法部2015年度国家法治与法学理论研究课题"营商自由与商事主体制度研究"(项目编号:15sfb2032)的阶段性成果

摘　　要：2013年底公布的《公司法》修正案变实缴资本制为认缴资本制,无疑动摇了传统公司法理论中维护交易安全并集中关注债权人利益的资本三原则理论。学界对资本三原则是否仍有存在必要争议不休,因此亟需重新审视资本三原则的历史价值与理论脉络,并探讨其在中国认缴资本制改革背景下的现实价值。本文通过梳理国内外公司立法对资本三原则的功能定位与制度取舍,重释资本三原则与法定资本制的逻辑关联,探讨资本三原则在价值取向与功能上的演进。在此基础上阐明认缴资本制下资本三原则仍具生命力,并对资本三原则的价值导向进行重新定位,对资本确定原则、资本维持原则和资本不变原则的内容更新以及资本三原则的实践价值等内容展开论述。As a result of amendment of Company Law published in the end of 2013, the contributed capital system has changed into subscribed capital system. The theory of Three Principles of Capital, which focuses its attention on transaction security and creditor benefits, has been shook by the enforcement of the new Company Law. There are a few disagreement over whether or not the Three Principles of Capital has necessity to exist. Therefore, we need to reexamine the historical values and theoretical contexts of Three Principles of Capital. Moreover, we should discuss the actual value under the background of reform of subscribed capital system. By means of sorting the functional orientation and system selection to, the article unlocks the contact between Three Principles of Capital and statutory capital system, discusses the improvement of value and function of Three Principles of Capital. On these basis, the article clarifies that the Three Principles of Capital is still alive under the background of reform of subscribed capital system. Moreover, it reorients the value orientation of Three Principles of Capital, expounds the updating and the practical value of the doctrines of capital determination, capital maintenance and unchanging Capital.

关 键 词：认缴资本制 资本确定原则 资本维持原则 资本不变原则 

分 类 号：D922.291.91[政治法律—经济法学]