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학술논문비교형사법연구2013.12 발행

회사자본제도 변혁 중의 형법보장

The Criminal Law Protection of Corporate Capital System in Corporate Law Reform

샤오종화(중국 인민대학); 쉬판(중국 인민대학)

15권 2호, 651~668쪽

초록

As the amending of the company law in 2005 in China, great changes have taken place in the capital system. This reform is consistent with the international trend about the corporate capital. But it increases the gap between the law protect in criminal law and the corporate law. Some criminal provisions cannot protect the corporate capital system availably according to the new company law. The author advocates that the criminal legislation should make corresponding adjustment, which abolishes the crime of false reporting registered capital and the crime of false contributed capital, changes the crime of surreptitious withdrawing the contributed capital into the crime of surreptitious withdrawing the corporate property, and add a new accusation of using fraudulent means to increase corporate capital in the current criminal law.

Abstract

As the amending of the company law in 2005 in China, great changes have taken place in the capital system. This reform is consistent with the international trend about the corporate capital. But it increases the gap between the law protect in criminal law and the corporate law. Some criminal provisions cannot protect the corporate capital system availably according to the new company law. The author advocates that the criminal legislation should make corresponding adjustment, which abolishes the crime of false reporting registered capital and the crime of false contributed capital, changes the crime of surreptitious withdrawing the contributed capital into the crime of surreptitious withdrawing the corporate property, and add a new accusation of using fraudulent means to increase corporate capital in the current criminal law.

발행기관:
한국비교형사법학회
DOI:
http://dx.doi.org/10.23894/kjccl.2013.15.2.026
분류:
법학

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회사자본제도 변혁 중의 형법보장 | 비교형사법연구 2013 | AskLaw | 애스크로 AI