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中国的公司法从立法、司法乃至整个公司法的学理上,都表现出鲜明的资本信用的理念和相应的制度体系,并在客观上打造和形成了资本信用的神话。但事实上,以资本为核心所构筑的整个公司信用体系根本不可能完全胜任保护债权人利益和社会交易安全的使命。决定公司信用的并不只是公司的资本;相反,公司资产对公司的信用起着更重要的作用。中国公司资本制度改革的基本思路与方向是从资本信用到资产信用、从法定资本制到授权或折衷的授权资本制。为此,应对最低资本额、股东出资、资本缴纳、股权退出机制、公司转投资、股份的折价发行禁止、股份回购禁止与限制以及与资产信用相配套的其他公司制度进行全面的改革。
China’s corporate law has shown its distinctive concept of capital credit and its corresponding institutional system from the legislation, the judiciary and the corporate law of the whole company, and objectively created and formed the myth of capital credit. However, in fact, the entire corporate credit system built on capital can not be fully qualified to protect the interests of creditors and the safety of social transactions. It is not just the company’s capital that determines the company’s credit; instead, the company’s assets play a more important role in the company’s credit. The basic idea and direction of the reform of Chinese company’s capital system are from capital credit to asset credit, from statutory capital to authorized or eclectic authorized capital system. To this end, we should conduct a comprehensive reform on the minimum capital, shareholders’ capital contribution, capital contribution, equity withdrawal mechanism, prohibition of the company’s reinvestment of capital, prohibition of the issue of discount on shares, prohibition and restriction of share repurchase, and other corporate systems that are compatible with asset credit.