我国公司最低注册资本制度取消后的风险防范机制探析

发布时间：2018-01-24 17:58

本文关键词： 最低注册资本制度债权人保护公司人格否认制度资本充实　出处：《西南政法大学》2015年硕士论文　论文类型：学位论文

【摘要】：公司资本制度是公司得以存续的基础,注册资本制度是公司资本制度的重要组成部分,且注册资本制度的改革一直是各国（地区）的热门话题。本文之所以产生是基于2013年公司法修改的大背景。新公司法修改中的一大亮点就是除了特殊行业外,废除了最低注册资本制度的限制。然而最低注册资本制度作为注册资本制度的一部分,鲜有学者研究。以往学者对最低注册资本制度的研究,往往是附属于资本制度的研究,或者仅限于论证最低注册资本制度的弊端,及其被废除的最终命运,然而真正重要的,对其废除之后产生的后果,却研究甚少。本文一改最低注册资本制度的研究方向,侧重从新公司法修改后出现的问题进行分析,并提出相关建议,希望对于公司法落实过程中配套措施的完善能够有所裨益。本文从最低注册资本制度的传统理论入手进行了分析,对传统理论提出了质疑,并指出最低注册资本制度在国内已然丧失了其存在的基础,紧接着分析考察世界上主要国家公司法对最低注册资本制度的立法规定,进一步印证取消最低注册资本制度是大势所趋,是符合时代潮流的。最后文章指出新公司法修改后,由于我国的有关的配套制度尚不健全,最低注册资本制度的取消会带来一些问题,并在此基础上提出几点建议措施。全文总共分为四部分:第一部分,本部分主要讲述最低注册资本制度的传统理论分析及其质疑。首先,对最低注册资本制度维护交易安全和保护债权人利益的传统理论进行分析。其次,是分别对于这两种理论提出质疑,提出最低注册资本制度越来越成为发展的桎梏。最后,指出最低注册资本制度存在的传统理论基础已经消失。第二部分,主要讲述了各国和地区对最低注册资本制度改革的立法经验和风险调控措施,以及对我国的启示。这一部分主要是对外国和我国台湾地区的立法改革进行研究分析,指出无论是大陆法系国家还是英美法系国家中,最低注册资本的命运都只有一个---最终被废除。并由此指出最低注册资本制度的取消是大势所趋,是符合国际潮流的。第三部分,主要讲述了新公司法改革后,最低注册资本制度被废除,出资形式、出资时间由股东协议约定后,面临的风险分析。本部分主要从债权人保护,股东权益保护两个角度进行分析。第四部分,主要针对上述的风险提出几点措施。本部分针对第三部分提出的债权人保护问题,股东权益保护问题,在借鉴国外经验的基础上,分别提出措施。具体来讲:债权人保护主要从转变资本信用理念,建立债权人理性教育制度和完善信息披露制度,建立公证制度,完善人格否认制度和完善公司盈余分配最低标准制度四个方面着手;股东权益保护主要从完善公司股东的失权程序和完善诚信股东承担资本充实责任后的保护机制两个方面分析。最后是结语,本部分对全文作了一个简单概括,并指出最低注册资本制度虽然废除,但是随后的相关配套措施亟待完善。
[Abstract]:The company capital system is the foundation of the company to the existence of the system of registered capital, is an important part of the company capital system, and the reform of the system of registered capital of countries (regions) has been a hot topic. This paper arises the background modification of the company law in 2013. Based on the new revision of company law in a big bright spot is in addition to special industries outside, the abolition of the minimum registered capital system limits. However, the minimum registered capital system as a part of the system of registered capital, few scholars study on the minimum registered capital system of previous scholars are often attached to study belongs to the capital system, or limited to the drawbacks of demonstration of the minimum registered capital system, and its ultimate fate is abolished however, the really important, the consequences after the repeal, but little studied. The research direction of this paper changed the minimum registered capital system, focusing on the new The revised company law appear problems were analyzed, and put forward relevant proposals for the implementation of the company law to improve the supporting measures in the process can be helpful. This paper starts from the traditional theory of the minimum registered capital system has been analyzed, questioned the traditional theory, and pointed out that the minimum registered capital system in the country has lost its foundation there, followed by an analysis of the legislation on the minimum registered capital system of the main countries of the world company law, further confirmed the abolition of the minimum registered capital system is to represent the general trend is in line with the tide of the times,. Finally the paper points out that the new company law amendment, due to China's relevant supporting system is not perfect, the abolition of the minimum registered capital the system will bring some problems, and put forward some suggestions and measures. The paper is divided into four parts: the first part, this part is mainly about The traditional theory of the minimum registered capital system and the analysis of questions. First, the minimum registered capital system to maintain the traditional theory of transaction security and the protection of the interests of creditors are analyzed. Secondly, respectively for the two kinds of theoretical question, proposed the minimum registered capital system is more and more become the obstacle of the development. Finally, it is pointed out that the traditional theory of existence the minimum registered capital system has disappeared. The second part focuses on the legislative experience and risk control measures for the reform of the minimum registered capital system of various countries and regions, and the enlightenment to our country. This part is mainly analyzed the legislative reform of foreign and China's Taiwan region, it is pointed out that the civil law countries the countries of Anglo American law system, the minimum registered capital of the fate of only one -- was eventually abolished. The paper points out that the minimum registered capital system is canceled Is in line with the international trend represent the general trend, the third part is mainly about the new company law reform, the minimum registered capital system was abolished, form of contribution, contribution time agreed by the shareholders agreement, analysis of risks. This part is mainly from the protection of creditors, shareholder rights and interests protection are analyzed in two aspects. The fourth part mainly put forward some measures to solve the above risks. This part is for the protection of creditors third part of the question, the protection of shareholders' rights, on the basis of foreign experience, put forward measures. Specifically, the creditor protection mainly from the transformation of capital credit principle, establish rational creditors education system and improve the information disclosure system, the establishment of the notary system, perfect personality system and improve the company's profit distribution system of minimum standards in four aspects; the protection of shareholders' rights mainly from the perfect company shareholders lost The two part is the analysis of the right procedure and the protection mechanism after the integrity shareholders undertake the capital enrichment responsibility. Finally, it is the conclusion. This part makes a brief summary of the full text, and points out that although the minimum registered capital system is abolished, the following supporting measures need to be perfected.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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