新公司法公司减资制度修订解析  

Analysis of the Revision of the Company Capital Reduction System Under the New Company Law

作　　者：陈晓雷 张博雅 CHEN Xiao lei;ZHANG Bo ya(Harbin Engineering University,Harbin 150001,China)

机构地区：[1]哈尔滨工程大学人文学院,黑龙江哈尔滨150001

出　　处：《哈尔滨学院学报》2024年第6期80-83,共4页Journal of Harbin University

摘　　要：现行公司法存在形式减资程序繁琐、不等比减资观点争议、违法减资后果不明等问题。新公司法区分了实质减资和形式减资,在形式减资中删除了债权人的反制权,简化了减资的繁琐流程;对不等比减资的表决制度采取区分原则,有限公司适用一致决,股份公司适用多数决,结束了长期以来的理论和实务争议;首次规定了违法减资的法律后果。但新公司法关于通过形式减资弥补亏损后再盈利分红是否构成变相抽逃出资,不等比减资能否顺利召开股东会,对赌协议中股权回购的实际执行障碍等问题尚无细化规定,需进一步探讨。The current company law has problems such as cumbersome procedures for formal capital reduction,controversial views on unequal capital reduction,and unclear consequences of illegal capital reduction.The new company law distinguishes between substantive and formal capital reduction,removing the creditor’s right of countermeasures in formal capital reduction and simplifying the cumbersome process of capital reduction.Adopting the principle of differentiation in the voting system for unequal reduction of capital,limited liability companies apply unanimous decision making,and joint stock companies apply majority decision making,putting an end to long standing theoretical and practical disputes.For the first time,the legal consequences of illegal capital reduction have been stipulated.However,there are no detailed provisions in the new company law regarding whether reducing capital through formal means to compensate for losses and then profiting from dividends constitutes a disguised withdrawal of capital,whether unequal reduction of capital can smoothly convene shareholder meetings,and the actual implementation obstacles of equity buybacks in gambling agreements.Further exploration is needed.

关 键 词：新公司法 形式减资 不等比减资 违法减资 

分 类 号：D922.291.91[政治法律—经济法学]