摘要
公司资本制度有法定资本制、授权资本制和折衷资本制三种。我国《公司法》采法定资本制,而外资法采授权资本制。公司资本制度的“双轨制”现状不仅已不符合我国国情,不符合国际惯例,也与WTO“国民待遇原则”相冲突,因而制定统一的公司法统一公司的资本制度是必然的趋势。根据我国的国情和国外公司法的发展趋势来看,应弃《公司法》之法定资本制和外资法之授权资本制,统一内、外资公司资本制度于折衷资本制。
There are there kinds of capital system of company: paid-up capital system 、subscription capital system and compromised capital system. The capital system stipulated in our company law is paid-up capital system, but in corporations with foreign investment law is subscription capital system. The 搕wo kinds of company capital system in one country is not only not in accord with our country抯 conditions, but also is not in accord with international practices. At the same time it is in conflict with WTO抯 Principle of National Treatment .So the unification of the company capital system is inexorable trend. Considering our countryconditions and the developing trend of foreign countrys company law, we should stipulate compromised capital system in the future united company law instead of the paid-up capital system in present company law and the subscription capital system in corporations with foreign investment law.
出处
《西部法学评论》
2002年第4期89-94,共6页
Western Law Review
关键词
公司
资本制度
统一
Company
Capital System
Unification
