一人公司债权人保护问题研究

发布时间：2018-01-22 14:10

本文关键词： 一人公司最低注册资本资本维持制度财务会计制度公司法人格否认　出处：《扬州大学》2013年硕士论文　论文类型：学位论文

【摘要】：一人公司由于突破传统公司治理模式的三权分立的结构,单一股东往往身兼数职,公司决策由其一人进行,缺乏利益相左的其他股东的制约,因而公司股东很容易将公司财产与股东财产混同,同时滥用有限责任转移公司财产,侵害公司债权人的利益。为制约一人公司股东的权力,防止一人公司股东侵吞公司资产,侵害债权人的利益,我国《公司法》在一人公司设立时规定了更高数额的最低注册资本,希望通过较高数额的注册资本担保公司债务,保障债权人的利益。然而这一制度在实践中并不能债权人的利益,由于公司的资产并处在时刻变化中,而最低注册资本只是静态的数字,不能体现公司的资本状态。在公司设立后,《公司法》通过规定严格的资本维持制度以防止一人公司股东抽逃出资,转移公司财产,侵害债权人的利益,然而一人公司股东通过财务制度的漏洞以及关联交易等方式可以转移公司资产。在一人公司股东滥用公司法人独立地位和股东有限责任时,公司法通过否认公司人格,要求一人公司股东承担连带责任,但是我国立法对此只有原则性的规定,不能适应实践的需要。通过对外国一人公司的立法考察,并结合我国的现实情况,提出以下立法建议。首先,在公司设立阶段建立公司资本信息披露制度,使一人公司债权人充分了解公司的资产状态,以便作出相应的决策。其次,在一人公司成立后,建立严格的财务会计制度防止公司股东转移公司资产,鼓励公司债权人参与公司经营决策,防止股东任意决策,同时加强国家机关对一人公司的财务监管。最后,在一人公司股东滥用公司法独立地位和股东有限责任时,应当否定其独立人格,要求股东对公司债务承担连带责任,同时要明确界定一人公司适用公司法人格否认原则的要件,确定适用的具体类型。
[Abstract]:As a result of breaking through the structure of separation of powers in the traditional corporate governance mode, the single shareholder often holds several positions, and the company decision is made by one person, which lacks the restriction of other shareholders with different interests. Therefore, it is easy for the shareholders to confuse the property of the company with the property of the shareholders, and abuse the limited liability to transfer the property of the company, which infringes the interests of the creditors of the company and restricts the rights of the shareholders of the one-person company. To prevent the shareholders of one-man company from embezzling the assets of the company and encroaching on the interests of the creditors, the Company Law of our country stipulates a higher minimum registered capital when the one-man company is established. It is hoped that the interests of creditors can be safeguarded by a higher amount of registered capital to guarantee the company's debt. However, this system can not benefit the creditors in practice, because the assets of the company are changing at all times. The lowest registered capital is only a static figure, which can not reflect the capital state of the company. After the establishment of the company, the Company Law provides strict capital maintenance system to prevent the one-person company shareholders from withdrawing the capital contribution. Transfer the property of the company and infringe on the interests of the creditors. However, the shareholders of one-man company can transfer the assets of the company through the loophole of financial system and related party transactions, when the shareholders of one-person company abuse their independent status of legal person and limited liability of shareholders. Through denying the personality of the company, the company law requires the joint and several liability of the shareholders of the one-person company. However, the legislation of our country has only the stipulation of principle, which can not meet the needs of practice. Through the legislative investigation of foreign one-man company and combining with the reality of our country, the following legislative suggestions are put forward. Firstly, the company capital information disclosure system is established in the stage of the establishment of the company. Make the creditors of one-man company fully understand the state of the company's assets in order to make the corresponding decision. Secondly, after the establishment of one-man company, establish strict financial accounting system to prevent the company shareholders from transferring the assets of the company. Encourage the creditors of the company to participate in the decision-making of the company, prevent the shareholders from making arbitrary decisions, and strengthen the financial supervision of the one-man company by the state organs. Finally. When the shareholders of one-person company abuse the independent status of company law and the limited liability of shareholders, they should deny their independent personality and require shareholders to bear joint and several liability for the company's debts. At the same time, it is necessary to clearly define the elements of applying the principle of denial of personality in company law, and determine the specific types of application.
【学位授予单位】：扬州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

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