摘要： 2023年《公司法》修订,贯彻落实了党中央决策部署,坚持立足国情与借鉴国际经验相结合,适应经济社会发展需要,针对实践中的突出问题,在公司法基本框架和主要制度的基础上,对公司制度作了修改完善。在资本制度方面,为便利投融资提供更多制度供给,强化股东出资责任,维护资本充实;在公司治理方面,优化公司类型和机构职权配置,提供更多治理模式供选择,提高公司治理的灵活性,降低治理成本,强化对控股股东、实际控制人和经营管理者的规范,切实维护公司及利益相关方的利益;进一步强化股东权利平等保护。此次《公司法》修订,对于完善中国特色现代企业制度、推动经济高质量发展,具有重要意义。

关键词: 公司资本制度, 公司治理, 股东权利保护

Abstract: The revision of the Company Law implements the decisions and deployments of the Party Central Committee, adheres to the combination of national conditions and drawing on international experience, adapts to the needs of economic and social development, and systematically improves the company system on the basis of the basic framework and main systems of the current company law in response to prominent problems in practice.In terms of capital system, it provides more institutional supply for facilitating investment and financing, and also strengthens shareholder investment responsibility to maintain capital enrichment.In terms of corporate governance, it optimizes the allocation of company types and institutional powers, providing more governance models for company to choose, improving the flexibility of corporate governance, and reducing governance costs.It strengthens norms for controlling shareholders, actual controllers, and operators, and safeguards the interests of all parties involved.It strengthens the equal protection of shareholder rights.It is of great significance for improving the modern enterprise system with Chinese characteristics and promoting high-quality economic development.

Key words: Company Capital System, Corporate Governance, Protection of Shareholder Rights