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《公司法》修正决议案在2013年12月28日正式通过,对原有公司法中资本与登记制度的部分内容进行了修订,主要包括:在公司成立时期废除注册资本最低法定限额,改实缴制为认缴制。本次改革是在2005年公司资本改革的又一次重大突破,但通过深入研究此次改革的内容,关于取消注册资本的最低法定限额和采用认缴制后,焦点便集中在如何保护债权人的利益上。本文认为,便于与我国快速发展的社会主义市场经济的背景相适应,我国《公司法》在规定将严格的法定资本制转变为较为宽松的法定资本制的同时,还应该充分考虑中国的现状,杜绝盲目的追求市场自由,逐步健全完善配套的制度体系,在公司依法设立后,加大监管的力度,保障交易的安全性。
The amended resolution of the Company Law was passed on December 28, 2013 to amend part of the capital and registration system of the original company law, which mainly included the abolition of the minimum statutory limit of registered capital during the establishment of the company, Payment for the subscription system. This reform is another major breakthrough in the capital reform of the company in 2005. However, after thoroughly studying the contents of this reform, the focus on how to protect the interests of creditors with respect to the minimum statutory limit on the cancellation of registered capital and the adoption of the subscription system on. This paper argues that it is easy to adapt to the background of the rapid development of socialist market economy in our country. While China’s “Company Law” stipulates that the strict statutory capital system should be transformed into a more lenient statutory capital system, we should give full consideration to China’s current situation, Put an end to the blind pursuit of market freedom and gradually improve and perfect the system of supporting systems. After the company has been established according to law, it will increase its supervision and ensure the security of transactions.