摘要
新公司法内容方面实质变化涉及百余条,与审判实践关系密切的有五十余处,主要包括:在公司的基本制度方面,完善了公司法人人格否认制度,增加了“姐妹公司”人格否认情形等;在有限责任公司股东出资、公司治理以及股权转让方面,明确债权可以作为出资财产、限制了认缴出资最长期限、增加了股东失权、出资加速到期等;在股份有限公司设立、组织机构以及股份的发行和转让方面,新增一人股份有限公司、授权资本制等;在董事、监事、高管资格义务方面,细化董事责任,强化控股股东、实际控制人责任等;在公司财务会计制度、增资、减资方面,允许资本公积金弥补亏损等;在公司解散和清算方面,明确公司清算义务人是董事等。
The substantial changes in the content of the new Company Law involve more than 100 articles,and more than 50 places are closely related to the trial practice,mainly including:in the basic system of the company,the system of denial of corporate personality has been improved,and the situation of denial of personality of"sisters companies"has been added;in terms of shareholder contribution,corporate governance,and equity transfer in limited liability companies,it is clear that creditor's rights can be used as capital assets,limiting the maximum period of subscribed capital,increasing shareholder loss of rights,and accelerating the maturity of capital contributions;adding a one person limited liability company and an authorized capital system in the establishment,organizational structure,and issuance and transfer of shares in a limited liability company;in terms of the qualifications and obligations of directors,supervisors,an d executives,refining the responsibilities of directors,strengthening the responsibilities of controlling shareholders,and actual controllers;allowing capital reserves to make up for losses in the company's financial accounting system,capital increase and decrease,etc;in terms of company dissolution and liquidation,it is clear that the liquidation obligors of the company are directors,etc.
出处
《中国应用法学》
CSSCI
2024年第1期143-162,共20页
China Journal of Applied Jurisprudence
基金
司法案例研究院“涉公司纠纷审判疑难问题探析-以公司法修改为视角”课题阶段性成果之一。
关键词
商事
公司法
重要制度变更
公司治理结构
资本制度
commercial
Company Law
important system changes
corporate governance structure
capital system
作者简介
潘勇锋,最高人民法院民事审判第二庭二级高级法官。
