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| 文章编号：1672-3104(2024)03-0077-11 |
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新公司法对减资制度的改进及其适用 |
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龚博 |
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（中南大学法学院，湖南长沙，410083） |
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| 摘 要： 减资制度是公司资本规范体系中的重要组成部分。2023年12月公布的新公司法对减资制度做了较大改进，其价值考量由单一的债权人保护转为公司自治、股东平等的整体利益平衡，具体体现为构造上新设了适用于弥补亏损的简易减资程序，规则上明确了同比减资的基本原则，并填补了现有违法减资责任的漏洞，将股东及董事、监事、高级管理人员纳入责任主体范围。但从资本制度的体系协调和法律适用来看，减资规则仍有进一步优化和完善空间。后续的司法供给应适当从宽解释简易减资程序的适用条件，并从规则层面上注重简易减资后限制用途的精确化表达。此外，新设的违法减资责任集返还和赔偿于一体，如何将其嵌入公司法整体追责体系来对接董事义务和股东义务、各责任主体间的担责顺序和范围等问题，也需要慎重考量。 |
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| 关键词： 减资；公司法修订；债权人；股东；董事 |
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Improvement and applicability of the new corporate capital reduction system |
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GONG Bo |
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（School of Law, Central South University, Changsha 410083, China） |
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| Abstract: Capital reduction is an important part of the corporate capital regulation system. The new corporate law issued in December, 2023 has made great amendment to the capital reduction system, with its value investigation turning from single creditor-protection to integrating company autonomy and the shareholder equality into the framework of balancing the overall benefit. Its specific manifestations are as follows. Structurally, a simplified capital reduction procedure is newly established which is applicable to covering the deficit. Technically, basic rules are clarified for typological capital reduction, hence plugging the loophole of the existing liability system concerning capital reduction, and including all the share-holders, directors, supervisors and senior executives into the range of liable entity. However, judging from the coordination of capital system and its legal application, there leaves enough room for further optimization and improvement. And subsequent legislation should supply properly looser explanation of the application terms for simplified capital reduction procedure. Besides, the newly-built liability system of illegal capital reduction integrates returning and compensating, and it needs cautious consideration as to how to embed it into accountability system of our country’s corporate law to abut with such issues as the directors’ and shareholders’ responsibilities as well as the liability sequence and range among various liability entities. |
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Key words: capital reduction; amendment of the corporate law; creditor; shareholder; directors |
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