CAJ | 학술논문

本文首先对公司资本制度的基本原理及我国公司资本制模式的发展问题进行了分析，指出严格的法定资本制已不能适应市场经济的发展需求。在此基础上，提出了新时期我国公司资本制度改革的完善应从价值取向和制度建构两方面来进行：需重新定位立法价值取向，在“资本信用”向“资产信用”转变的基础上，逐渐取消法定资本制；需完善与改革相关的配套制度，构建公司信息查询平台，完善公司人格否认制度。
본문수선대공사자본제도적기본원리급아국공사자본제모식적발전문제진행료분석，지출엄격적법정자본제이불능괄응시장경제적발전수구。재차기출상，제출료신시기아국공사자본제도개혁적완선응종개치취향화제도건구량방면래진행：수중신정위입법개치취향，재“자본신용”향“자산신용”전변적기출상，축점취소법정자본제；수완선여개혁상관적배투제도，구건공사신식사순평태，완선공사인격부인제도。
This paper analyzes the basic principles of corporate capital system;the development of the compa-ny’s capital system mode, pointing out strict legal capital system can not meet the development needs of the market economy.Based on this , the reform should conduct from value orientation and system construction in new period :relocation value orientation of legislation , on the basis of transformation from capital credit to real credit , gradually canceling legal capital system; improving the system related with reformation , constructing company information platforms, perfecting the doctrine of disregard of corporate personality .