河南财经政法大学学报
河南財經政法大學學報
하남재경정법대학학보
Journal of Henan Administrative Institute of Politics and Law
2015年
3期
90~95
,共null页
公司资本制度 立法 债权人保护 公司信息公开
公司資本製度 立法 債權人保護 公司信息公開
공사자본제도 입법 채권인보호 공사신식공개
corporate capital system; legislation; protection of creditors; company information disclosure
2013年我国《公司法》修改放松了对公司资本制度的严格管制,但公司债权人保护措施需及时跟进。公司信息公开可以保证债权人决策所需信息的通畅传递,是公司资本制度改革后规范市场秩序、加强市场约束的重要机制。我国要通过工商行政管理机关和市场中介机构建立基于债权人保护的公司信息公示系统,理性债权人决策所需的公司信用、偿债能力等重大信息要纳入公司强制性信息公开范畴,公司发展前景、履行社会责任等信息可以纳入公司自愿性信息公开范畴。
2013年我國《公司法》脩改放鬆瞭對公司資本製度的嚴格管製,但公司債權人保護措施需及時跟進。公司信息公開可以保證債權人決策所需信息的通暢傳遞,是公司資本製度改革後規範市場秩序、加彊市場約束的重要機製。我國要通過工商行政管理機關和市場中介機構建立基于債權人保護的公司信息公示繫統,理性債權人決策所需的公司信用、償債能力等重大信息要納入公司彊製性信息公開範疇,公司髮展前景、履行社會責任等信息可以納入公司自願性信息公開範疇。
2013년아국《공사법》수개방송료대공사자본제도적엄격관제,단공사채권인보호조시수급시근진。공사신식공개가이보증채권인결책소수신식적통창전체,시공사자본제도개혁후규범시장질서、가강시장약속적중요궤제。아국요통과공상행정관리궤관화시장중개궤구건립기우채권인보호적공사신식공시계통,이성채권인결책소수적공사신용、상채능력등중대신식요납입공사강제성신식공개범주,공사발전전경、리행사회책임등신식가이납입공사자원성신식공개범주。
In 2013 ,the revision of Chinese ＂company law＂ eased the strict control of company capital system, but the company creditor protection measures should be timely follow - up. The company information disclosure can ensure the smooth transmission of information which is needed for decisions by creditors, and it is an im- portant mechanism to regulate market order, strengthen market constraints after company capital system reform. Our country should establish information publicity system based on creditor protection by the Industry and Commerce Administration and the market intermediary organization. Company credit, debt paying ability and other important information which rational creditors require should be included in the mandatory information disclosure category, corporate development prospects, the fulfillment of corporate social responsibility informa- tion can be incorporated into the category of voluntary information disclosure.
