论授权资本制视角下继续适用认缴制的弊端

On the Disadvantages of Continuing to Apply the Subscription System from the Perspective of Authorized Capital System

摘要: 在厘清授权资本制和认缴制的概念前提下，提出资本授权制下认缴制存在的弊端，即加重债权人风险、增加司法成本和公司治理的制度成本、导致资本市场混乱，进而提出回归实缴制的建议。

Abstract: On the premise of clarifying the concept of authorized capital system and subscription system, it puts forward the disadvantages of the subscription system under the capital authorization system, that is, aggravating the risk of creditors, increasing the judicial cost and the system cost of corporate governance, leading to the chaos of the capital market, and then puts forward the suggestion of returning to the pay-in system.