总之，公司资本制度总是会不断向前发展的，改革和探索会持续进行。我国的公司资本制度仍然面临更好地加以完善，更好地保护债权人和股东利益，提高公司的经营效率，降低公司设立的成本，为投资者提供适宜的公司法环境，以利于投资和经济的发展的任务，因此欧盟此次公司资本制度改革的讨论和实践确实值得我们思考和借鉴。
【作者简介】
李莘，单位为对外经济贸易大学法学院。
【注释】 英文全称DIRECTIVE 2006/68/EC OF THE EUROPEAN PARLIAMENT AND OF THE COUNCIL of 6 September 2006 amending Council Directive 77/91/EEC as regards the formation of public limited liability companies and the maintenance and alteration of their capital.
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=OJ:L:2006:264:0032:0036:EN:PDF Second Council Directive 77/91EEC of 13 December 1976 on coordination of safeguards which, for the protection of the interests of members and others, are required by Member States of companies within the meaning of the second paragraph of Article 58 of the Treaty, in respect of the formation of public limited liability companies and the maintenance and alteration of their capital, with a view to making such safeguards equivalent (77/91/EEC).
http://eur-lex.europa.eu/LexUriServ/LexUriServ.do?uri=CELEX:31977L0091:EN:NOT最后访问时间：2007年1月16日22时58分。中文全称为“欧共体理事会关于协调成员国为保护欧共体条约第五十八条第二项所称公司的股东和其他利害关系人的利益而制定的、有关股份有限公司设立及其资本的维持和变更的保障措施，以使这些措施趋同的第二号公司法指令”，中文译文参考刘俊海译：《欧盟公司法指令全译》，法律出版社2000年5月出版。下同。
Massimo Miola, Legal Capital and Limited Liability Companies: the European Perspective, ECFR 2005, 413-486.
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http://ec.europa.eu/internal_market/company/docs/modern/report_en.pdf, 最后访问时间：2007年1月16日22时59分。
第二号公司法指令第32条。
傅穹著：《重思公司资本制原理》，法律出版社2004年11版，第19页。
Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe, Brussels, 4 November 2002.
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Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe, Brussels, 4 November 2002.
傅穹著：《重思公司资本制原理》，法律出版社2004年11版，第19页。
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Peter O. Mülbert, A synthetic view of different concepts of creditor protection-or: A high-level framework for corporate creditor protection, European Corporate Governance Institute， Working Paper Series in Law， N.60/2006, February 2006.
同上。
Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe, Brussels, 4 November 2002.
Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe, Brussels, 4 November 2002.
Robert W. Hamilton, Richard Booth, Corporation Finance, West Group, 2001, p67.
Model Business Corporation Act(1984), §6.21 (b).
Report of the High Level Group of Company Law Experts on a Modern Regulatory Framework for Company Law in Europe, Brussels, 4 November 2002.
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COMMISSION WORKING DOCUMENT: Detailed explanation (by article) of Proposal COM (2004)…..final of ….. October 2004 (2004/….(COD)) for a Directive of the European Parliament and of the Council amending Council Directive 77/91/EEC, as regards the formation and public limited liability companies and the maintenance of their capital
http://ec.europa.eu/internal_market/company/docs/capital/2004-proposal/explanation_en.pdf> 最后访问时间：2007年1月16日22时51分。
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