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公司作为现代社会主义市场经济最主要也最活跃的市场经济主体,其成立有赖于独立财产、有限责任、独立人格。而公司资本的充实和确定是保障上述要素的关键,其以各股东的出资为基础的,股东抽逃出资将严重损害公司利益以及相关权利人的合法权益。本文以新《公司法》的修改为背景,阐释新形势下公司股东抽逃出资的法律责任以及应对措施,以督促公司股东认真履行出资义务,保障公司独立法人地位。
As the main and most active market economy main body of the modern socialist market economy, the establishment of the company relies on independent property, limited liability and independent personality. The enrichment and determination of corporate capital is the key to safeguard the above factors. Based on the contribution of each shareholder, the shareholder’s capital contribution will seriously damage the Company’s interests and the legitimate rights and interests of the relevant obligees. Based on the revision of the new “Company Law”, this article explains the legal liabilities and countermeasures of company shareholders’ withdrawing funds under the new situation so as to urge the shareholders of the Company to fulfill their obligations of capital contribution conscientiously and protect the independent corporate status of the Company.