资本维持原则下的债权人保护——兼论新《公司法》第二百二十五条的适用  

Creditor Protection under the Capital Maintenance Principle-Also on the Application of Article 225 of The New Company Law

作　　者：张群 Zhang Qun(School of Law,East China University of Political Science and Law,Shanghai 200042,China)

机构地区：[1]华东政法大学法律学院,上海200042

出　　处：《河北科技师范学院学报（社会科学版）》2024年第3期44-52,共9页Journal of Hebei Normal University of Science & Technology(Social Sciences)

摘　　要：2018年《公司法》仅规定了实质减资规则,限制了不同情形下公司不同的减资需求。传统资本维持原则主要通过减资规则与利润分配规则实现对公司资本的维持,但传统资本维持原则尚存不足,需要通过补充完善前述两项规则以更好实现资本维持原则所追求的债权人保护目的。简易减资可以实现公司的“账实相符”,使公司的注册资本有效反映公司资产,但通过简易减资程序减少注册资本同样可能损害债权人利益。需对2023年《公司法》减资规则与利润分配规则中的构成要件进行调整以实现简易减资规则的发展与完善。利润分配规范进路是简易减资后实现债权人利益保护的有效方式。The Company Law promulgated in 2018 only stipulates the rules for substantial capital reduction,which restricts the different capital reduction needs of companies under different circumstances.The traditional capital maintenance principle mainly realizes the maintenance of the company’s capital through the capital reduction rules and profit distribution rules that need to be improved to protect the creditors,which is the goal pursued by the capital maintenance principle.Simple capital reduction can achieve the company’s“account agree with physical inventory”,so that the compan’s registered capital effectively reflects the company’s assets,but reducing the registered capital through the simplified capital reduction procedure may also harm the interests of creditors.The constituent elements of the capital reduction rules and profit distribution rules of the Company Law promulgated in 2023 should be revised to improve the simplified capital reduction rules.The standardized approach of profit distribution is an effective way to protect the interests of creditors after the realization of simple capital reduction.

关 键 词：简易减资 债权人保护 资本维持原则 注册资本 

分 类 号：D912.29[政治法律—民商法学]