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新公司资本制度的本质及其变革设想之探讨
引用本文:蒋进.新公司资本制度的本质及其变革设想之探讨[J].铜仁学院学报,2008,10(6):5-9.
作者姓名:蒋进
作者单位:福建政法管理干部学院,福建,福州,350007
摘    要:我国公司资本制度既不能继续沿着法定资本制度的路子走下去,但也不能就此认为我国已经有适宜折衷资本制生长的本土资源。由于股份有限公司与有限责任公司在性质上的明显差异,决定了它们应各自实行不同的资本制度,有限责任公司应当坚持法定资本制,股份有限公司应当实行折衷授权资本制或认可资本制。

关 键 词:法定资本制  变革路径  折衷资本制

The Essence and Reform Assumption of Company's New Capital System
Jiang Jin.The Essence and Reform Assumption of Company's New Capital System[J].Journal of Tongren University,2008,10(6):5-9.
Authors:Jiang Jin
Institution:Jiang Jin ( Fujian Politico-Legality Management Cadre Institute, Fuzhou, Fujian 350007, China )
Abstract:In China, company's capital system cannot go along the way of legal capital system, and we should not assume that we have the suitable environment to compromise the capital system. Limited corporation and limited liability company should execute different capital system because of their qualitative difference. Limited liability company should stick to the legal capital system, while limited corporation should execute compromise capital system or authorized capital system.
Keywords:legal capital system  path of reform  compromise capital system
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