摘 要
随着市场经济的发展和营商环境的优化需求日益迫切，现行公司法中的减资制度暴露出诸多不足。为解决实践中存在的问题并适应经济发展的新要求，本文聚焦于公司法修订中减资制度的完善展开研究。深入剖析现有减资程序在债权人保护、股东权益平衡以及行政审批流程等方面存在的缺陷。当前减资制度在灵活性与安全性之间缺乏有效平衡，难以满足不同类型企业的实际需求。为此，本文提出构建差异化减资规则体系，引入简易减资程序以提高效率，同时强化信息披露机制确保债权人利益不受损害。此外，建议优化公告方式并缩短公告期限，简化不必要的行政审核环节，赋予企业更多自主权。通过上述改革措施，不仅能够提升企业运营效率，更能增强市场活力，促进经济社会健康发展，为完善我国公司资本制度提供理论支持与实践指导。
关键词：公司资本制度；减资制度；债权人保护
Research on perfecting capital reduction system in Company law revision
英文人名
Directive teacher:×××
Abstract
With the development of the market economy and the urgent need of optimizing the business environment, the capital reduction system in the current company law has exposed many deficiencies. In order to solve the problems existing in practice and adapt to the new requirements of economic development, this paper focuses on the improvement of capital reduction system in the revision of Company law. In-depth analysis of the existing capital reduction procedures in creditor protection, shareholder equity balance and administrative approval process and other defects. The current capital reduction system lacks an effective balance between flexibility and security, which is difficult to meet the actual needs of different types of enterprises. Therefore, this paper proposes to build a differentiated capital reduction rule system, introduce simple capital reduction procedures to improve efficiency, and strengthen the information disclosure mechanism to ensure that the interests of creditors are not harmed. In addition, it is suggested to optimize the way of announcement and shorten the period of announcement, simplify unnecessary administrative review links, and give enterprises more autonomy. Through the above reform measures, it can not only improve the operation efficiency of enterprises, but also enhance the vitality of the market, promote the healthy development of economy and society, and provide theoretical support and practical guidance for the improvement of China's corporate capital system.
Keywords: Company Capital System；Capital Reduction System；Creditor Protection
目 录
一、绪论 1
(一)研究背景与意义 1
(二)国内外研究现状 1
二、减资制度的理论基础 2
(一)减资制度的概念界定 2
(二)减资的法律属性分析 2
(三)减资制度的价值取向 3
三、现行减资制度的问题剖析 3
(一)减资程序的繁琐性 3
(二)债权人保护机制的不足 4
(三)股东权益保障的缺失 5
四、完善减资制度的建议 5
(一)优化减资程序设计 5
(二)强化债权人保护措施 6
(三)完善股东权益保障机制 7
结论 8
参考文献 9
致谢 9
