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美国采取非常灵活的企业资本制度,没有严格区分公司型企业的资本制度与非公司型企业的资本制度;中国企业立法则明确划分公司型企业和非公司型企业,相应地采取不同的资本制度。建议中国企业资本制度突破传统的立法模式,将非公司型企业资本制度中的合理内容吸收进公司法中。在建立具有竞争力和吸引力的资本制度的同时,中国的企业资本制度应当起到引导社会信用的建立和实现对债权人利益保护之作用。
The United States adopts a very flexible system of corporate capital and does not strictly distinguish the capital system of non-corporate enterprises from the capital system of non-corporate enterprises. Chinese enterprise legislation clearly divides both corporate-type enterprises and non-corporate type enterprises into corresponding capital systems . It is suggested that China’s corporate capital system break through the traditional legislative model and absorb the reasonable content of the non-corporate capital system into corporate law. While establishing a competitive and attractive capital system, China’s corporate capital system should play a guiding role in guiding the establishment of social credit and realizing the protection of creditors’ interests.