| 公司减资制度初探 |
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| 引用本文： | 李智. 公司减资制度初探[J]. 政法论坛, 2005, 0(1) |
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| 作者姓名： | 李智 |
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| 作者单位： | 上海大学 上海200436 |
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| 基金项目： | 上证联合研究计划第八期研究课题《公司资本制度改革研究》之后续成果之一。 |
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| 摘 要： | 我国公司法的修订 ,迫切需要探讨减资制度的发展路径。“减资”之外延 ,在三种资本制度下 ,概念各异 ;就其内涵 ,减资分为实质性减资与形式性减资 :前者导致净资产从公司流出 ;后者则仅仅是资本额减少 ,不发生净资产的流动。在减资过程中 ,尤其需要考量公司股东与债权人的利益
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| 关 键 词： | 公司法 减资制度 合理性分析 |
Study on the System of Corporate Capital Reduction |
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| LI Zhi. Study on the System of Corporate Capital Reduction[J]. Tribune of Political Science and Law, 2005, 0(1) |
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| Authors: | LI Zhi |
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| Abstract: | It is necessary to discuss the way to develop the system of capital reduction as China will amend the company law. As to its connotation, capital reduction is divided into substantial capital reduction and formal capital reduction: the former leads to net assets flowing out of company; the latter only reduces capital number, but does not involve the flow of net assets. In the process of capital reduction, the benefit of shareholders and that of creditors during this period should be considered. |
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| Keywords: | Campany Law System of Capital Reduction Analysis of Reasonableness |
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