Research On The Reform Of China 's Corporate Capital System From The Perspective Of Credit

The traditional company law in China are shown in capital credit idea and establishes the corresponding company capital system.In fact, capital is not the company’s credit base, capital does not reflect accurately the economic strength. In2013, the company law made a reform in the aspect of capital system, but it also left a few questions. Asset is the company credit base, but the company’s assets are dynamic,and it is difficult to obtain for the social public, so the company’s assets credit also has some limitations. Along with the reform of company capital system,we should follow up the the reform of credit system. Cooperating with the current company law capital system, we should build a credit system of all-round and multiple perspectives. The improvement of the company credit system needs the improvement of the company credit institution and the operation environment of the company credit.Subscribed system is a system of capital and it has many advantages.By recognizing the company credit base and constructing company credit system, the current company’s capital system will play a positive role. In this way, the reform of company law will have more important practical significance with the China’s economic development.Firstly,this article introduces the concept of capital, the types of capital system,and explains the theory of company capital system particllarly. Secondly, this article combs the change process of the company law in our country, including the legislative background, legislative concept and the content of the system of capital.and analyses the meaning of every change in the company law and analyses the places needed to be improved. The capital system of the United States, Japan and Taiwan area is also introduced,which is as a comparison and reflection in our country. Thirdly, this paper analyses the formation and the ruin of the myth of capital credit,assets are the foundation of the company’s credit and the reason of why assets are the foundation of the company’s credit. Finally, the article makes clear the concept and function of credit and explains the company credit.In the mean time,this article reveals the present situation of our company’s credit and evaluates the system of legal rules of credit in our country and puts forward the advice of perfection of company credit system in the context of subscribed system in our country.