商业研究
商業研究
상업연구
Commercial Research
2015年
1期
180~185
,共null页
公司债权人 最低注册资本 资产信息披露 责任保险
公司債權人 最低註冊資本 資產信息披露 責任保險
공사채권인 최저주책자본 자산신식피로 책임보험
creditors;minimum registered capital;assets information disclosure;liability insurance
最低资本制度产生的动因在于平衡股东与债权人利益。最低资本额的取消有利投资兴业，但也伴生债权人保护要求的增强。我国《公司法》在取消最低资本额之后，鼓励投资目的已初见成效，目前应当扩大债权人对于公司资产变动信息知情的范围，并通过要求提供担保或者提前清偿债务等措施维护权益；应明确董事在特定情形下对公司债权人直接承担责任；应强制从事特定行业的公司投保责任保险以保障债权人权益。
最低資本製度產生的動因在于平衡股東與債權人利益。最低資本額的取消有利投資興業，但也伴生債權人保護要求的增彊。我國《公司法》在取消最低資本額之後，鼓勵投資目的已初見成效，目前應噹擴大債權人對于公司資產變動信息知情的範圍，併通過要求提供擔保或者提前清償債務等措施維護權益；應明確董事在特定情形下對公司債權人直接承擔責任；應彊製從事特定行業的公司投保責任保險以保障債權人權益。
최저자본제도산생적동인재우평형고동여채권인이익。최저자본액적취소유리투자흥업，단야반생채권인보호요구적증강。아국《공사법》재취소최저자본액지후，고려투자목적이초견성효，목전응당확대채권인대우공사자산변동신식지정적범위，병통과요구제공담보혹자제전청상채무등조시유호권익；응명학동사재특정정형하대공사채권인직접승담책임；응강제종사특정행업적공사투보책임보험이보장채권인권익。
The main aim of the lowest capital system is to balance shareholders and creditors′interests, however, the abolition of the minimum amount of capital will encourage more investments, which is accompanied by the enhancements of creditors′protecting request.After the abolition of minimum amount of capital in China′s“company law”, the objec-tive encouraging investment has been achieved.At present, the creditors′information scope of the changes of company asset should be expanded, and creditors should safeguard their rights and interests through requiring providing security or paying off the debts in advance and other measures; the Board should direct obligations to creditors of the company in specific circumstances;specific industry company should insure compulsory liability insurance.
