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尽管人力、知识、技术等因素在现代公司中占据越来越重要的地位,发挥越来越重要的影响,但资本作为公司经济能力的基本指标,在维系企业信用、保护交易安全中仍扮演着举足轻重的角色。因此,有学者认为,现代企业的核心是资本企业,资本企业就是以资本为信用的企业,资本信用是资本企业的灵魂。为确保、维护公司的资本信用,大陆法系公司法发展出资本确定、资本维持、资本不变三项原则,其中尤其以资本维持原则对公司实际财产给予了特别的关注,并且力图维持公司对一定数量实际财产的享有权,意图在实际意义上发挥公司资本作为公司经济能力基本指标的功能,从而在资本三原则中处于枢纽的地位。本文试图针对有限责任公司的特点,结合我国有限责任公司立法与实务运作情况,讨论资本维持原则的内涵及其在有限责任公司中的运用。
Although human resources, knowledge, technology and other factors play an increasingly important role in modern companies, capital plays a more and more important role. However, capital, as a basic indicator of a company’s economic ability, still plays a role in maintaining corporate credit and protecting trade security Important role. Therefore, some scholars think that the core of a modern enterprise is a capital enterprise, a capital enterprise is a company whose capital is a credit, and capital credit is the soul of a capital enterprise. In order to ensure and maintain the company’s capital credit, the civil law company law has developed the three principles of capital determination, capital maintenance and capital stability. In particular, the principle of capital preservation gives special attention to the actual assets of the company and tries to maintain the company’s The right to enjoy a certain amount of real property intends to exert the function of company capital as a basic indicator of the economic viability of the company in a practical sense and thereby be in a pivotal position in the three principles of capital. This paper attempts to address the characteristics of limited liability companies, combined with China’s limited liability company legislation and practice of operation, to discuss the meaning of capital maintenance principles and its application in limited liability companies.