论文部分内容阅读
公司资本制度是对公司资本的形成、变动作出具体规定而形成的有关资本管理的基本制度。公司法人治理结构是为实现公司资本运营效率和股东投资利益最大化而构架的,以保证公司正常运行的公司内部组织系统及彼此之间关系的运作体系。两者存在着互动、相关的关系。本文从股份有限公司的视角分析并认为:法定资本制是股东会中心主义的逻辑必然,授权资本制和折衷资本制是董事会中心主义的逻辑必然。我国现有的公司资本制度与公司法人治理结构不相适应。为回应公司法人治理结构的要求,结合我国当前实际,我国宜采用折衷资本制,以利于公司资本运作效率的提高和公司的健康发展。
The capital system of the company is the basic system of capital management formed by the specific regulation of the formation and change of the company’s capital. The corporate governance structure is constructed to maximize the company’s capital operation efficiency and shareholders’ investment benefits, and to ensure the company’s normal operation of the company’s internal organizational system and the operation of the relationship between the operating system. There is interaction between the two, the relevant relationship. This paper analyzes and argues from the perspective of a limited company: the statutory capital system is the logical necessity of shareholder centralism, and the authoritative capital system and eclectic capital system are the logical inevitability of board-centering doctrine. The existing corporate capital system in our country is not compatible with corporate governance structure. In response to the requirements of the corporate governance structure of our country and the current reality in our country, our country should adopt a compromise capital system to facilitate the improvement of the capital operation efficiency and the healthy development of the company.