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根据《公司法》对资本公示的要求,公司应当公示认缴资本,实缴资本是否公示由其自治决定。但《注册资本登记制度改革方案》与《企业信息公示暂行条例》却规定公司有义务公示其实缴资本,由此形成了我国公司资本公示的二元格局。公司资本公示二元格局下,在债权人对公司信用能力判断、股权转让、股权质押、股权期权激励计划等活动中,将会面临多重困境。要破解这些困境,唯有在实行完全实缴制的基础之上,重构法定验资报告制度。
According to the requirements of the Company Law on the disclosure of capital, the company shall make a public announcement of the subscription of capital, and whether or not to pay the capital for public announcement shall be determined by its own decision. However, the “Registration Capital Reform Plan” and the “Interim Regulations on Enterprise Information Disclosure” stipulate that the company is obligated to publicize the actually paid capital, thus forming the dual pattern of the capital publicity of the company in our country. Under the dual mode of capital publicity, the creditors will face multiple dilemmas in judging the company’s creditability, equity transfer, equity pledge and stock option incentive plan. To crack these dilemmas, we must reconstruct the statutory capital verification report system only on the basis of full payment of actual contributions.