本文選題：公司出資制度　切入點：實繳出資制度　出處：《財經(jīng)問題研究》2017年05期 　論文類型：期刊論文

【摘要】：《中華人民共和國公司法(2013年修訂)》將公司注冊資本實繳制改為登記制,取消了對公司注冊資本首次繳付比例和實繳期限的要求,且同時取消了驗資和實收資本登記的要求,這將對公司債權(quán)人利益的保護產(chǎn)生一定的不利影響。因此,有必要通過完善信用信息公示制度和明確股東實繳出資的會計操作規(guī)范,對《中華人民共和國公司法(2013年修訂)》司法解釋三第13條第2款進行變通解釋等手段,消除現(xiàn)有公司出資制度對債權(quán)人利益保護不足的弊端。
[Abstract]:The Company Law of the people's Republic of China (revised on 2013) changed the system of paid-in of registered capital of a company into a system of registration, cancelling the requirements on the proportion of the first payment of the registered capital of the company and the time limit for the payment of the registered capital, and at the same time cancelling the requirement of capital verification and the registration of the paid-in capital, This will have a certain adverse impact on the protection of the interests of the creditors of the company. Therefore, it is necessary to improve the system of publicizing credit information and to clarify the accounting operating rules for shareholders' actual contributions. The article 13 (2) of the third article of the judicial interpretation of the Company Law of the people's Republic of China (revised on 2013) has been interpreted so as to eliminate the disadvantages of the existing company's contribution system which is insufficient to protect the interests of creditors.
【作者單位】： 中國政法大學(xué)刑事司法學(xué)院;
【分類號】：D922.291.91
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本文編號：1571238