我国授权资本制度的引入与完善——以《公司法(修订草案)》为视角  

Introduction and Improvement of Authorized Capital System in China——From the Perspective of the Company Law(Revised Draft)

作　　者：李耕坤 贾斯瑶 Li Gengkun;Jia Siyao

机构地区：[1]中国政法大学民商经济法学院 [2]中国政法大学刑事司法学院

出　　处：《理论界》2023年第4期70-76,共7页Theory Horizon

摘　　要：2021年12月公布的《中华人民共和国公司法(修订草案)》引入了授权资本制度。相较于法定资本制,我国引入授权资本制度符合现代公司法发展的主流趋势,能够优化公司治理结构,提高决策效率,回应公司发展的实践需求。授权资本制与法定资本制共存,形成未来我国公司法的资本制度的法定选择模式。修订草案中规定了有限公司适用法定资本制,股份公司适用授权资本制。看似根据不同公司类型而进行的差异化规定,实则仍具有较为明显的强制性色彩。然而,法定资本制与授权资本制并不对立,对所有类型的公司均可按照公司章程而自由选择适用授权资本制或法定资本制,选择法定资本制的股份公司在资本缴纳环节既可适用实缴制也可适用认缴制,我国公司法理应依据公司自身的差异而为其提供更多的选择。但是,应当制定一套体系化的强制性规范予以限制,以防损害股东或债权人利益。The Company Law(Revised Draft) promulgated in December 2021 in troduced the authorized capital system. Compared with the statutory capital system, the introduction of authorized capital system in China conforms to the mainstream trend of the development of modern company law, which can optimize the corporate governance structure, improve decision-making efficiency and respond to the practical needs of corporate development. The coexistence of authorized capital system and statutory capital system will form the statutory choice mode of capital system in China's future company law. The revised draft stipulates that limited companies are subject to the statutory capital system and joint-stock companies are subject to the authorized joint-stock system. The differentiated regulations that seem to be carried out according to different types of companies still have an obvious mandatory color. However,the legal capital system is not opposed to the authorized capital system. All types of companies can freely choose to apply the authorized capital system or the legal capital system in accordance with the articles of association.Joint stock companies that choose the legal capital system can apply both the paid in system and the subscription system in the capital payment process. China's corporate law should provide more choices for companies based on their own differences. However, a set of systematic mandatory norms should be formulated to limit them in order to prevent damage to the interests of shareholders or creditors.

关 键 词：公司法(修订草案) 授权资本制度 法定资本制度 

分 类 号：D9[政治法律—法学]