试论《公司法》第43条的“出资比例”

学术界和司法机关对中国《公司法》第43条规定的股东按出资比例行使表决权都存在着不同的理解。鉴于股东在股东会会议中行使表决权关乎公司的经营和股东权益的保护，正确理解《公司法》第43条规定的“出资比例”十分必要。该文归纳了理论界对“出资比例”的不同观点，从相关法理的角度对《公司法》第43条的“出资比例”进行了学理解释，并指出，除非公司章程另有规定，应将“出资比例”理解为股东认缴的出资比例。

On the "Ratio of Contributions" in the Item 43 of the Company Law

Different views are held between both academic and judicial fields on the term ratio of contributions to the investment in the item 43 of the Company Law of China,which provides that shareholders can exercise their voting rights based on their ratio of contributions to the investment.However,the exercising of voting rights by shareholders is concerned with the operation of a company and the protection of its shareholders' interests,a correct understanding of the contribution ratio is of crucial importance.I...