最低注册资本限额取消与债权人保护研究

发布时间：2018-02-23 16:33

本文关键词： 最低注册资本限额债权人保护公司信用　出处：《山东大学》2016年硕士论文　论文类型：学位论文

【摘要】：最低注册资本限额是公司法对注册资本数额的最低要求,是股东在成立公司时认缴的资本总数必须达到的底线数额,否则公司就不能成立。其作为法定资本制的特征之一,是资本确定性的要求,其设立之初衷也是为了保护债权人的利益和维护交易安全。随着公司法理论研究的深入与经济的发展,其对市场经济的不适应性也逐渐体现,在经济全球化的形势下,为促进资金流动与提升公司市场竞争力而进行改革具有正当性。但纵观最低注册资本限额的发展历程,对其改革是一个阶梯式、循序渐进的过程,是在综合考虑各项因素的情形下做出符合当前经济发展形式的最优选择,在目前我国尚不具备完善而强大的社会信用担保体系来确保最低注册资本额废除后对交易风险规制的情形下,取消最低注册资本限额的要求则趋于冒进化。该举措突出了企业自治性,但也扩大了债权人的风险。本文主要研究公司注册资本限额取消与债权人利益保护的问题。通过从注册资本最低限额的概念、由来以及发展历程入手,对本次改革的正当性和冒进化进行分析,探讨改革对债权人保护带来的影响以及现有制度对债权人保护的不足,再结合国外取消注册资本限额的要求后对债权人保护的相关制度规定,提出我国在债权人保护措施方面的完善建议,在对市场入口完全敞开的情形下,严格企业设立后运营过程中的监管,完善社会信用保障机制以及企业信息披露的体系化建设,并可允许以介入公司治理、强化对相关人员的责任追究等赋予债权人多元化的自救手段。同时,拓展现有公司人格否认制度的适用情形,细化“资本显著不足”时公司人格否认适用以及借鉴引入“衡平居次”原则,以完善债权人保护制度,平衡改革后交易风险的扩大对债权人保护的不公。
[Abstract]:The minimum registered capital limit is the minimum requirement for the amount of registered capital in company law. It is the bottom line amount of the total capital subscribed by shareholders when the company is founded, otherwise the company cannot be established. As one of the characteristics of the statutory capital system, the minimum registered capital limit is one of the characteristics of the legal capital system. It is the requirement of capital certainty and its original intention is to protect the interests of creditors and safeguard the security of transactions. With the development of the theory of company law and the development of economy, its inadaptability to market economy is gradually reflected. Under the situation of economic globalization, it is legitimate to reform in order to promote the capital flow and enhance the market competitiveness of the company. However, looking at the development course of the minimum registered capital limit, the reform is a step by step and step by step process. Is to make an optimal choice that is in line with the current economic development form, taking into account all factors, At present, our country does not have a perfect and powerful social credit guarantee system to ensure the transaction risk regulation after the minimum registered capital is abolished. The requirement to eliminate the minimum registered capital limit is tending to evolve. The move highlights corporate autonomy. But it also expands the risk of creditors. This paper mainly studies the problem of the cancellation of registered capital limit and the protection of creditors' interests. This paper analyzes the legitimacy and evolution of the reform, discusses the impact of the reform on the protection of creditors and the inadequacy of the existing system in the protection of creditors. Combined with the relevant regulations on creditor protection after cancelling the requirement of registered capital limit abroad, this paper puts forward some suggestions on the perfection of creditor protection measures in our country, under the condition that the market entrance is completely open. Strict supervision in the course of operation after the establishment of an enterprise, perfection of the social credit guarantee mechanism and systematic construction of enterprise information disclosure, and allowing for intervention in corporate governance, Strengthening the accountability of relevant personnel and giving creditors diversified means of self-help. At the same time, to expand the application of the existing corporate personality denial system, In order to perfect the creditor protection system and to balance the unfair protection of creditors with the expansion of transaction risk after the reform, the company's personality denial is applicable and the principle of "equal residence" is introduced in order to perfect the creditor protection system.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.291.91

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