授权资本制与公司增资制度的体系冲突与解决思路  

The Systematic Conflict and Solution Idea between Authorized Capital System and Company Capital Increase System

作　　者：王燕 Wang Yan(School of law,Kunming City College,Kunming,Yunnan,China 650106)

机构地区：[1]昆明城市学院法学院,云南昆明650106

出　　处：《昆明学院学报》2023年第5期60-66,共7页Journal of Kunming University

摘　　要：第十三届全国人大常委会第三十二次会议公布了《公司法》(修订草案),该修订草案的第97条、第164条引入了授权资本制,这也回应了公司实践中股份有限公司尤其是公众公司高效、便捷的公司融资需求。第十三届全国人大常委会第三十八次会议对《公司法》(修订草案二次审议稿)进行了审议,二次审议稿在一审稿的基础上对授权董事会发行资本的权利边界进行了明确。我国《公司法》法定资本制背景下的公司增资制度与授权资本制同属于公司资本形成的方式,修订草案既保留了公司增资制度,又引入了授权资本制,二者既存在内容上的区别、功能上的差异,同处一部法律文件又产生了体系上的冲突。由此,文章通过对比二者的功能定位,平衡相关主体的利益,以找到化解制度体系化冲突的路径。The Thirty-second Session of the Standing Committee of the Thirteenth National People's Congress published the Company Law(Revised Draft),which introduced the authorized capital system in Articles 97 and 164,which also responded to the demand for efficient and convenient corporate financing for joint stock companies,especially public companies,in corporate practice.The Thirty-eighth Session of the Standing Committee of the Thirteenth National People's Congress deliberated on the Company Law(Second Review Draft of the Revised Draft),which clarified the boundary of the right to authorize the Board of Directors to issue capital.The company capital increase system in the context of the statutory capital system of the Company Law and the authorized capital system belong to the same way of company capital formation,and the revised draft both retains the company capital increase system and introduces the authorized capital system,which have both differences in content and function,and the same legal document produces systemic conflicts.Thus,this paper compares the functional position of the two and balances the interests of relevant subjects in order to find a reasonable solution to resolve the systemic conflict.

关 键 词：授权资本制 公司增资 法定资本制 股东利益保护 

分 类 号：D923.99[政治法律—民商法学]