【摘要】 2013年我国《公司法》修改放松了对公司资本制度的严格管制,但公司债权人保护措施需及时跟进。公司信息公开可以保证债权人决策所需信息的通畅传递,是公司资本制度改革后规范市场秩序、加强市场约束的重要机制。我国要通过工商行政管理机关和市场中介机构建立基于债权人保护的公司信息公示系统,理性债权人决策所需的公司信用、偿债能力等重大信息要纳入公司强制性信息公开范畴,公司发展前景、履行社会责任等信息可以纳入公司自愿性信息公开范畴。更多还原

【Abstract】 In 2013,the revision of Chinese "company law"eased the strict control of company capital system,but the company creditor protection measures should be timely follow-up. The company information disclosure can ensure the smooth transmission of information which is needed for decisions by creditors,and it is an important mechanism to regulate market order,strengthen market constraints after company capital system reform.Our country should establish information publicity system based on creditor protection by the Industry and Commerce Administration and the market intermediary organization. Company credit,debt paying ability and other important information which rational creditors require should be included in the mandatory information disclosure category,corporate development prospects,the fulfillment of corporate social responsibility information can be incorporated into the category of voluntary information disclosure.更多还原