【作者】 闫明；

【导师】 刘晓纯；

【作者基本信息】 天津大学 ， 经济法， 2010， 硕士

【摘要】 公司资本在公司存在和运转的过程中无疑是扮演着极为重要的角色。因为历来我们认为：来源于全体股东的公司资本是公司获得独立人格的必备法律要件,因此它不仅体现了股东对公司的义务,也是股东对公司承担有限责任的物质前提;公司资本是公司的财最重要的组成部分,因此在公司整个存续期间,公司资本也构成公司对外信誉的重要基础,是公司举债及债权人实现其债权的重要保证。我国的具体国情决定了其公司资本制度的独特性。然而,公司法实施以来的诸多实践已经暴露出现行资本制度的缺陷,我们应当如何认识这些缺陷？从我国的具体实际出发,借鉴中国大陆以外的公司法的成功经验对这些缺陷加以弥补,是完善我国公司法的重要方法。我国公司法有限公司最低资本额制度的建立，确有保护债权人利益等初衷，但实行中问题不少，因此我们有必要重新构造有限公司最低资本额制度。在观念上，我们应重新定位价值取向，树立新的平衡观念，将信用基础转向资产信用。在规范层面上，应对资本制度在基本原则、制约规定、内部和外部保障方面仔细考虑、规划设计。从考察角度上来看，我们必须从有限公司最低资本额制度的原始依据出发，对有限公司最低资本额制度进行透彻的分析。着眼公司治理制度（公司自治理论）和公司资本制度（资产信用理论）两个方面，对有限公司最低资本额制度进行考察。更多还原

【Abstract】 Corporate capital plays a significant role in the existence and operation of acompany. It is generally assumed that corporate capital, which comes from all theshareholders of the company, is the necessary legal requirements for its independentpersonality. Therefore, corporate capital not only embodies the shareholders’obligations for the company, but also constitutes the material prerequisite of theirlimited liability to the company. As the most important component of a company’sassets, corporate capital lays a foundation for the company’s reputation, andguarantees the company’s issue of debt and the realization of creditors’claims.China’s specific national conditions determine the uniqueness of its corporate capitalsystem. Nevertheless, some defects of the current corporate capital system havealready been exposed since the implementation of the Company Law. How tounderstand these defects? It is believed in this paper that on the basis of the nationalreality, China should remedy these defects by drawing experience from those foreigncountries which have succeeded in carrying out their company law. This should be animportant approach for the improvement of the Company Law in China.One of the original intentions for establishing minimum capital system of limitedcompany in company law is to protect creditor’s interests. However, in practice, manyproblems have emerged. Given this, it is necessary to reconstruct the minimum capitalsystem. Conceptually, the value orientation should be re-located, and a new, balancedconcept on this issue should be established. Credit basis of a company should be shiftto assets credit. From the aspect of specification, the basic principles, restrictionrequirements, internal and external guaranties and other aspects of the capital systemneed careful consideration, planning and design. Furthermore, the study of the systemshould be conducted from the original basis of its establishment, and then anexhaustive analysis needs to be carried out. The present paper takes corporategovernance systems (company Autonomy) and corporate capital system (asset credittheory) as its focuses and makes a detailed investigation on the minimum capitalsystem in limited company.更多还原