论公司减资中的债权人保护——以权利救济路径选择为视角

公司信用的基础从资本到资产的转变,会影响公司减资中债权人利益的保护。由于对公司信用诠释的不同,大陆法系国家多采用信息披露机制下的债权人保护模式,注重事前静态地保护,英美法系则采用偿债能力准则模式及司法介入下的折衷模式,注重事后灵活的救济途径。我国公司减资制度是在资本信用的基础上建立起来的,顺应向资产信用的发展趋势,应当在事前的债权人保护制度上加入事中、事后的债权人救济制度,为债权人提供切实保护。

On Protection of Company Creditor in Reduction of Capital -- from the Choice of Right Relief

The basis of the company credit changes from the capital to assets will affect the protection of the company creditor in the reduction of capital. Due to different company credit interpretations, civil law countries mostly use the mode of creditor protection in information disclosure mechanism, and pay more attention to the previous and static protection, while the Anglo- American system countries mostly use the mode of affordability criterion mode and eclecticism mode under the judicial intervention, and pay more attention to the afterwards and vivid protection. However, the company capital system in our country is built on the basis of capital credit. In order to adapt to the development of asset credit trends, the forehead creditor protection system should be added in the middle and afterwards creditor relief system to provide effective protection for creditors.