Study On The Assefs External Supervision System Of Our Limited Liability Company

Respect the company autonomy and the protection of creditors’ interests are two basic principles of the company law, the 2013 amendments to the company capital system of our country pays more attention to respect the autonomy of the company, how to protect the legitimate rights and interests of creditors, strengthening the legal protection effect become the focus of discussion.This article from the concept of assets and capital, rational analysis, capital credit and assets of credit in the background of our country under different market as the company credit basis is put forward, the rationality of asset credit principle of the current market environment, assets can reflect the company’s operating conditions, the actual assets bear the debts of the company’s responsibility. However, the principle of credit assets can also cause some problems such as the company law, a limited liability company with a capital closed system, but the asset is not stable, and the relative transaction is difficult to understand the company’s asset information, which increases the transaction security and safeguard the interests of the creditor protection difficulties. We should perfect the external supervision mechanism through asset to safeguard the interests of creditors. But the company law provisions for corporate assets external supervision slightly lacking, especially limited liability company, due to its combination and sealing characteristics, company law focuses more on the maintenance of the autonomy of the assets, external supervision only stipulated the annual reporting system, in this context, to protect the interests of creditors by the perfect the external supervision mechanism of assets limited liability company views.This paper mainly through the analysis of the company’s assets supervision mechanism abroad, based on the analysis of the advantages and disadvantages, from its reasonable place, combined with China’s actual situation, put forward to protect the interests of creditors, from three aspects including: increased financial accounting reports to the creditor, improve the company publicity obligations and the specific content of the annual report of the public the sampling system, monitoring and the introduction of Japanese accounting supervisory system by professional accountants to protect the creditors could get accurate information of the assets of the company.