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公司资本制度的模式对公司债权人的利益保护有着重要的现实意义。本文以2013年新公司法的颁布为视角,认为“资本认缴制”没有突破公司资本法定、真实、维持的法律原则,更没有减轻股东的出资义务及责任;笔者结合股东出资催缴程序,公司法人人格否认制度等方面,着力构建认缴制下公司债权人利益的保护机制。
The mode of the company’s capital system has important practical significance for the protection of the interests of creditors of the company. Based on the promulgation of the new company law in 2013, this paper argues that “capital subscription system ” does not break through the statutory, true and legal principles of corporate capital, and does not reduce the shareholders’ contribution obligations and responsibilities; Procedures, the denial of corporate personality and other aspects of the system, efforts to build a subscription system, the interests of corporate creditors protection mechanism.