【摘要】 公司资本与工商登记制度改革,对我国公司法的制度结构与价值取向造成了深刻而又复杂的影响。由于刑事非罪化和行政责任弱化,此次改革撕裂了原有公司法制度对财产混同的程度控制,在认缴自由化和责任虚无化的情况下极易扭曲公司的资本、资产结构,并且问题的严重性可能经由我国公司法制度实践而扩大,对公司制度的整体性造成冲击,为关涉资本的司法裁判带来严峻挑战。此次改革建立的信息披露与事后民事补充责任制度存在认识上的误解和责任强度的失衡,弱化了公司财产独立性,有必要通过完善补充出资责任以及强化法人格否认制度等民事责任安排弥补制度缺陷。更多还原

【Abstract】 The reform of the corporation capital system and the commercial registration system has caused a profound and complicated impact on the structure and value of the corporation legal system. This article analyses the current form and extent of liabilities for violating the regulations of the corporation legal system as well as the actual effect of the restrictions on the business activities. This reform tore off the control to mix up the corporation properties and their shareholders,and distorted the structure of capital and asset under the context of subscription liberalization. This problem may be amplified by the practice of our corporation system and bring about serious challenges to the jurisdiction. Without criminal liability and forceful administrative liability,the system of information disclosure and ex-post liability may not make up the loopholes of the current corporation structure, while the civil liability focuses on the complement responsibility, which even misunderstands the significance of legal personality and its property structure. Therefore other measures such as piercing the corporation veil need to be reinforced.更多还原