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Le principe de fixité du capital social : une étude juridique et comptable du concept (1807-1947)

  • Nicolas PRAQUIN

    (Université Marne la vallée)

En consacrant le principe de responsabilité limitée aux apports pour les actionnaires de sociétés anonymes, le législateur introduisait dans le code de commerce de 1807 une règle novatrice qui aura des répercussions majeures sur la façon de concevoir la comptabilité dans son rapport avec les créanciers ; elle se traduit par le principe de fixité du capital à partir de 1818. Initialement rudimentaire, le concept devient complexe à mesure que se transforment l’environnement socio-économique et les pratiques comptables. La discussion entre comptables et juristes s’avère féconde : la règle juridique s’inscrit progressivement comme principe comptable avant d’être abandonnée lors de la mise en œuvre des plans comptables français.

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Paper provided by EconWPA in its series Economic History with number 0503014.

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Length: 14 pages
Date of creation: 24 Mar 2005
Date of revision:
Handle: RePEc:wpa:wuwpeh:0503014
Note: Type of Document - pdf; pages: 14. in « L’entreprise, le chiffre et le droit », éditeurs J.G. Degos et S. Trébucq, Bordeaux (2005), pp. 273-286.
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