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2013年《中华人民共和国公司法修正案》对我国公司资本制度进行了改革,将公司注册资本分期缴纳制改为注册资本认缴制,这是一次具有重要意义的制度创新。公司资本制度作为公司立法的基本制度,对于鼓励投资者创业热情以及维持社会经济秩序等方面都有重要影响。因此,对注册资本认缴制度进行研究具有理论意义和现实意义。本文从其实行背景,制度内涵、特征,国外的公司资本制度,我国在实行认缴制过程中出现的问题,以及相应建议等几方面对资本认缴制进行了分析论述。
The Amendment to the Company Law of the People’s Republic of China in 2013 reformed the capital system of our company and changed the company’s registered capital installment system into a registered capital subscription system. This is an institution innovation of great significance. As the basic system of corporate legislation, corporate capital system has a significant impact on encouraging investors to start their own businesses and maintaining social and economic order. Therefore, it is of both theoretical and practical significance to study the subscription capital subscription system. This article analyzes and discusses the capital subscription system from the aspects of its implementation background, system connotation and characteristics, the foreign company capital system, the problems that arise in the course of implementing subscription system in our country, and the corresponding suggestions.