摘要
公司转投资、保证、借贷与捐赠行为 ,为传统公司资本维持原则之下的子规则。这四项子规则的共性在于 :行为本身均隐含着直接或间接的公司资产减损或资产丧失的风险 ,从而有损公司股东或债权人的利益。应当审慎地考察此四种子规则的利弊得失 。
Corporate reinvestment、guarantee、making loan、donation are regarded as sub-rules of principle of capital maintenance. Underlying these rules are the common points: concealing direct and indirect risk to derogate of loss corporate assets, thereby decreasing the interests of shareholders and creditors. The advantages and disadvantages of the four kinds of sub-rules of principle should be closely considered to make the relevant legislations more scientific.
出处
《政法论坛》
CSSCI
北大核心
2004年第3期62-68,共7页
Tribune of Political Science and Law
基金
20 0 3年国家社会科学基金青年项目规划成果之一
