抽逃出资是我国和世界一些主要公司法国家均面临的问题,在股权集中的国家,该问题尤为突出。随着经济和社会发展,抽逃出资从直接抽逃逐渐向隐性抽逃发展,从抽逃公司资本延展到抽逃资本型资产和公司资产。如何规制抽逃出资,维护公司健康持续发展,保护公司债权人和中小股东利益,实现股东资产和公司资产的积极隔离,是公司法需要切实面对的问题。我国在规制抽逃出资问题上,《公司法》和相关司法解释均有相关规定,但总体而言,对于抽逃出资的构成要件、行为模式和法律后果未能提供可操作性的指引,规范较为简单,而司法解释列举化的方式也未能应对现实复杂多变的需求。本文正是立足这一问题,以德国公司法为参考对象,研究德国以股东-公司视角为法律关系基础,以资本维持体系观切入,通过分配禁止制度规制股东抽取公司资本乃至公司资产的行为,重点分析了德国分配禁止制度的理论基础、法律关系与实质、构成要件与法律效果,从而希望能够对我国公司法有所启发与借鉴。 The issue of capital flight is a problem that the major French companies in our country and the world face. This is particularly the case in countries with concentrated ownership. With the economic and social development, the withdrawals of funds gradually escaped from the direct withdrawal to the implicit development, from the capital flight of the company to evade the capital and corporate assets. How to regulate the withdrawal of funds, safeguard the healthy and sustainable development of the company, protect the interests of creditors and small shareholders, and realize the active separation of shareholders’ assets and corporate assets is a problem that corporate law needs to effectively face. In our country, the “Company Law” and related judicial interpretations all have relevant provisions on the regulation of the withdrawal of funds. However, on the whole, the guidelines for the constituent elements, behavior patterns and legal consequences of the capital flight are failing to provide operational guidance and the rules are relatively simple , And the way of enumeration of judicial interpretation failed to cope with the complex and ever-changing needs. Based on this issue, this article takes the German company law as the reference object, studies the Germany based on the shareholder-company relationship as the legal basis, capital maintains the system concept, and distributes the prohibition system to regulate the shareholders to extract the company’s capital and the company’s assets. It mainly analyzes the theoretical basis, legal relation and substance, constitutional requirements and legal effect of Germany’s distribution prohibition system, and hopes to give some inspiration and reference to our company law.