公司出资形式法律问题研究——从制度变迁角度分析

发布时间：2018-03-03 07:19

本文选题：公司　切入点：出资形式　出处：《山西财经大学》2010年硕士论文　论文类型：学位论文

【摘要】： 公司作为资本社会化利用的组织方式,决定了出资在公司制度中的基础性地位,也决定了出资制度在各国公司法中的不可或缺性。在公司资本是公司债务得以清偿的担保的基本理念指导下,大陆法系在公司出资形式上设定了严格的实质和形式要求;而随着制度的变迁,资本社会化程度的日益提高,继续坚持这种严格法定主义的出资形式,是否已经背离了公司的本质。事实上,这种思路一定程度上在英美法系中也存在。也正是在这种背景下,以英美法系为先导,包括大陆法系一些发达国家和地区已经在不同程度的扩大或修改公司出资形式的范围,我国新《公司法》同样对出资形式进行了修改。但在一些形式是否可作为公司出资,包括我国在内的许多国家和地区仍然犹豫不决,如信用出资、劳务出资等。本文希望从制度变迁角度,通过对出资形式实质的研究,探析出资形式的限制条件,从而为进一步提出更加符合公司本质的出资形式提供理论性的借鉴和一定启发性的思考。
[Abstract]:As a form of organization of socialized utilization of capital, the company determines the basic position of capital contribution in the company system. Under the guidance of the basic idea that corporate capital is the guarantee of corporate debt repayment, the civil law system sets strict substantive and formal requirements in the form of corporate investment. As the system changes and the degree of capital socialization increases day by day, does it deviate from the essence of the company to continue to adhere to this strict statutory form of investment? This idea also exists to some extent in the Anglo-American legal system. It is precisely against this background that the Anglo-American legal system is the forerunner, including some developed countries and regions of the Continental Law system that have expanded or modified the scope of the forms of corporate investment to varying degrees. The new Company Law of our country has also amended the form of capital contribution. However, in some forms, many countries and regions, including China, are still hesitant to make investment as corporate capital, such as credit contribution. From the perspective of institutional changes, this paper hopes to explore the limitations of the form of investment through the study of the essence of the form of capital contribution. Thus, it provides theoretical reference and enlightening thinking for further putting forward the form of capital contribution which is more in line with the essence of the company.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】