中国大陆、香港与台湾公司资本制度比较研究

中国大陆、台湾与香港三地在不同的历史背景下实行三种不同的公司资本制度,这三种制度代表当今世界三种立法体例,并且反映体例之间优胜劣汰的竞争过程。这三种制度分别是授权资本制、法定资本制以及折衷的授权资本制或认可资本制。文章在对三种制度及其具体规定进行比较分析的基础上提出对中国大陆公司资本制度进行修正的若干立法建议。

Comparative Study of Corporate Capital System in Mainland, Hong Kong and Taiwan

Three kinds of corporate capital systems are put into effect in Chinese mainland, Taiwan and Hong Kong for different historical background. These systems represent the contemporary legislative styles, competing for survival of the fittest. They are statutory capital system, authorized capital system and eclectic capital system. The article includes that the capital system in Chinese mainland should be revised through comparison.