最低资本制度产生的动因在于平衡股东与债权人利益。最低资本额的取消有利投资兴业,但也伴生债权人保护要求的增强。我国《公司法》在取消最低资本额之后,鼓励投资目的已初见成效,目前应当扩大债权人对于公司资产变动信息知情的范围,并通过要求提供担保或者提前清偿债务等措施维护权益;应明确董事在特定情形下对公司债权人直接承担责任;应强制从事特定行业的公司投保责任保险以保障债权人权益。%The main aim of the lowest capital system is to balance shareholders and creditors′interests, however, the abolition of the minimum amount of capital will encourage more investments, which is accompanied by the enhancements of creditors′protecting request.After the abolition of minimum amount of capital in China′s“company law”, the objec-tive encouraging investment has been achieved.At present, the creditors′information scope of the changes of company asset should be expanded, and creditors should safeguard their rights and interests through requiring providing security or paying off the debts in advance and other measures; the Board should direct obligations to creditors of the company in specific circumstances;specific industry company should insure compulsory liability insurance.
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