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公司法作为调整市场主体的基本法律之一,与社会经济布局、经济制度、经济发展程度有着密不可分的联系,尤其是在全球经济一体化以及WTO的背景之下。公司是市场中最重要的主体,资本制度对于公司而言是最基本的制度,所以资本制度的改革是资本市场改革的重要措施。本文首先对我国公司资本制度进行概述,进而结合我国公司法中资本制度的立法沿革,探讨现行公司资本制度对市场运行的影响,总结公司资本制度改革的基本方向。
As one of the basic laws regulating the main body of the market, the Company Law is inextricably linked with the social economic layout, economic system and the degree of economic development, especially under the background of global economic integration and the WTO. The company is the most important subject in the market. The capital system is the most basic system for the company. Therefore, the reform of the capital system is an important measure to reform the capital market. This article first summarizes the corporate capital system in our country, then combines the legislative evolution of the capital system in our company law, discusses the influence of the current company capital system on the market operation, and summarizes the basic direction of the company capital system reform.