摘要
世界各国对资本制度的规制基本可划分为以欧盟为代表的强资本规制模式和以美国为代表的弱资本规制模式。就资本形成而言,我国公司法在出资额和出资期限上的规制程度已达到了竞争底线,甚至与美国公司法已无二致。但在出资形式、股份面额、股票发行价格及发行权限等要素上,我国公司法的规制强度甚至超过了强资本规制模式的欧盟。资本形成事关公司的资本流入,应肯定其组织法契约属性,消解其中的过度强制要素,归位自治机制,并通过强化公司治理机制重构现代化的资本形成制度体系。
The regulation of capital system in the world can be divided into strong capital regulation mode represented by the European Union and weak capital regulation mode represented by the United States.As far as capital formation is concerned,China’s company law has reached the bottom line of competition in terms of the regulation degree of capital contribution and capital contribution period,even no different from the American company law.However,in the form of capital contribution,stock denomination,stock issue price and issue authority and other elements,the regulatory intensity of China’s company law even exceeded the strong capital regulation model of the European Union.Capital formation is related to the capital inflow of a company.It is necessary to affirm the contractual attributes of its organic law,eliminate the excessive compulsory elements,return to the autonomous mechanism,and reconstruct the modern capital formation system by strengthening the corporate governance mechanism.
出处
《法学杂志》
CSSCI
北大核心
2021年第5期119-128,共10页
Law Science Magazine
关键词
资本形成
规制
自治
强制
capital formation
regulate
autonomy
compulsory
作者简介
岳冰(1978—),女,汉族,河南南阳人,郑州大学法学院博士研究生,河南财经政法大学民商经济法学院副教授。
