The Interpretation and Application of Loss of Equity from the Perspective of New Company Law
In order to promote the reform of the first stage of the company capital system,the newly revised Company Law introduces"loss of equity"to deal with the risk of shareholders'withdrawal of investment and ensure the company's capital enrichment.At the beginning of understanding the system,it is necessary to distinguish the difference along loss of equity,removal of shareholders and equity restrictions.The pro-cess of writing the system of loss of equity into the Company Law from an imported product is the process of clarifying the logical relationship between shareholder qualification and equity.Starting from the value and function of the system,we can interpret the applicable conditions,procedural elements,disposal of the shares and relief ways of the shareholders who lost their rights.Finally,the paper suggests refining the rules of the board of directors'calling for capital contribution,developing the rule of loss of rights in the reform of subscription system,and strengthening the legal liability of shareholders with defective capital contribution.
Loss of EquityRemoval of ShareholdersDefective Investment
万方数据
维普
