CAJ | 학술논문

我国2013年修改的公司法软化了资本管制，取消了法定资本最低限额，这并不意味着资本维持规则随之废除。信托财产的独立性、保护债权人的合理信赖等构成了资本维持规则的理论基础。资本维持规则具有事前风险防范和事后救济的公司信用保障功能。我国整体信用度不高和信用评估业不发达的社会现实，债权人信息披露不完善和董事诚信义务不健全的法制现状，法律传统和法律文化的影响力，决定了资本维持规则在我国的存在不仅是合理且必要的，而且应当是长期的。
아국2013년수개적공사법연화료자본관제，취소료법정자본최저한액，저병불의미착자본유지규칙수지폐제。신탁재산적독립성、보호채권인적합리신뢰등구성료자본유지규칙적이론기출。자본유지규칙구유사전풍험방범화사후구제적공사신용보장공능。아국정체신용도불고화신용평고업불발체적사회현실，채권인신식피로불완선화동사성신의무불건전적법제현상，법률전통화법률문화적영향력，결정료자본유지규칙재아국적존재불부시합리차필요적，이차응당시장기적。
The innovation of Company Law in 2013 softened capital controls and canceled the statutory mini-mum amount of capital, but it does not mean the capital maintenance rule has been abolished. The theoretical bases of the capital maintenance rule are the independence of entrusted asset, protection of creditors' reason-able confidence and so on. The capital maintenance rule has the functions of beforehand risk prevention and relief of the company credit guarantee. The social realities are the whole credit degree is not high and the credit evaluation industry is not developed. The legal status is that both the creditor information disclosure and the Director's fiduciary duty are not perfect. So, besides the legal tradition and culture, all of these decide the capital maintenance rule is reasonable and necessary in a long term in our country.