论公司出资制度之完善/刘莉
论我国公司出资制度之完善
作者：刘莉
内容提要
当前我国的公司资本制度为一种保守的法定资本制度，严格遵守资本确定和维持原则，出资形式单一和现物出资。此种制度构建时的初衷是解决信用问题，保护交易安全，保持“商”主体有足够资本运营，可是在这种制度确立后并没有实现立法时所追求的目标。笔者认为这些遇到的问题，不是资本制度确定有误造成，在今后5年期间内或者更长的时间里，我国不易改变法定资本制度，应在适当调整出资制度过程中，完善法定资本制度外延和配套制度。本文针对出资制度和公司资本形成制度两方面论述资本制度改革的发展方向，以资产信用制度为笔者观点和中心理念，结合我国国情论述现今制度所带来的弊端，认为改变公司资本制度需要一个的过程，降低资本额的尺度和出资多元化发展趋势。
关键词：资本、出资、信用
Abstract
The capital system of China is a kind of conservative legal capital system, which observes the principle of capital confirmation and maintenance, the unity of investment form, and the certainty of value strictly. The initial intention to establish above-mentioned system is to resolve the issue of credit, keep the safety of transaction, and make sufficient capital to the merchant. However, the formation of the capital system did not resolve the above-mentioned issue totally. There are not any mistakes in the formation of our capital system, and we shouldn’t transform the system even in a long period, but make it and the relevant system perfectly in the process of adjusting the investment system properly. Aiming for the investment system and the principle of capital formation, this article discusses the developing direction of the capital system and the drawback of the system nowadays with reference of national conditions, and believes that it need a process to transform the company capital system and that abasing the capital volume and multiplying the investment form is a irreversible trend.
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