对于英国资本维持原则中经济援助问题的立法改革建议
Proposals for Legislative Reform on the Issue of Financial Assistance in the UK Capital Maintenance Principle

在英国脱欧的大背景之下，英国公司法的改革是目前较为重要的任务。目前英国对于资本维持原则中金融援助的看法属于折衷立场，相比较于欧盟第二项指示23条来说，英国有关于金融援助立法是较为自由且开放的，但与世界其他国家所采取的偿债能力测试相比较，英国的立法凸显保守。法定资本原则虽然在保护债权人利益方面起到了相应的作用，但法定资本原则也相应的阻碍了市场资本的流通，导致部分交易被无奈取消。在世界范围内，经济领域学者提出了，使用偿债能力测试、董事职责和公司披露来对于债权人的利益进行维护。
In the context of brexit, the reform of British company law is a more important task at present. At present, the UK’s view on financial assistance in the capital maintenance principle is a compromise position. Compared with Article 23 of the second EU directive, the UK’s legislation on financial assistance is relatively free and open, but compared with the solvency test adopted by other countries in the world, the UK’s legislation highlights conservatism. Although the legal capital principle has played a corresponding role in protecting the interests of creditors, it has also correspondingly hindered the circulation of market capital, resulting in the helpless cancellation of some transactions. Worldwide, scholars in the economic field have proposed to use solvency tests, directors’ re-sponsibilities and corporate disclosure to safeguard the interests of creditors.