本篇是筆者就新公司條例(香港法例第622章)(下稱「新條例」)撰寫的第二篇文章。本系列的第一篇文章載列了新條例為使法例現代化及加強企業管治所引入的主要新猷,並已刋登於《中國法律》的2014年第1期。本文旨在講述新條例為達致方便營商及確保規管更為妥善這兩個目的所引入的主要改變。一、方便營商(1)簡化程序為方便營商所簡化的程序包括:就減少股本而言,新條例引入以償付能力測試作為依據的必經法院程序。這程序較舊《公司條例》(第32章) This is the second essay by the author on the New Companies Ordinance (Chapter 622 of the Laws of Hong Kong) (the “new Ordinance”). The first article in this series sets out the major new topics introduced by the new ordinance to modernize laws and strengthen corporate governance. It has been published in the first issue of the 2014 Law of the PRC. The purpose of this article is to describe the major changes introduced by the new ordinance to both facilitate business and ensure better regulation. I. Business Facilitation (1) Simplification Procedures Simplified procedures to facilitate business include: In the case of capital reduction, the new Ordinance introduces the necessary court procedure on the basis of a solvency test. This procedure is older than the Companies Ordinance (Chapter 32)