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传统的公司资本制度以资本维持原则为核心,其本质是试图使实质资本适应形式资本的变化。本文认为公司资本制度应该实现由“资本维持”到“资本变动”的转变。
The traditional corporate capital system is centered on the principle of capital preservation. Its essence is to try to adapt real capital to changes in formal capital. This paper argues that the corporate capital system should realize the transformation from “capital maintenance ” to “capital change ”.