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新《公司法》主要针对“公司资本制度改革”的问题,涉及四个方面内容:一是取消了公司的最低注册资本;二是实行公司注册资本认缴制;三是取消了货币出资比例;四是取消了法定的验资程序。我国公司法资本制度的改革对传统的公司法原理和制度形成了的冲击,也势必会对公司法的司法适用和裁判提出尖锐的挑战。本文中,笔者将会分析此次公司法在资本制度改革方面的重要修订。
The new “Company Law” mainly focuses on the issue of “reform of the capital system of the company ”, and involves four aspects: one is to cancel the minimum registered capital of the company; the other is to apply for subscription of the company’s registered capital; and the other is to cancel the monetary capital contribution The fourth is to cancel the statutory capital verification procedures. The reform of China’s corporate law and capital system has inflicted an impact on the traditional principles and systems of corporate law. It is also bound to pose a sharp challenge to the judicial application and referendum of the Company Law. In this article, I will analyze the company law in the capital system reform, an important revision.