认缴资本制下资本充实责任研究

发布时间：2018-04-20 09:12

本文选题：认缴制 + 资本充实责任　；参考：《天津商业大学》2017年硕士论文

【摘要】：2013年12月28日,十二届全国人民代表大会常务委员会第六次会议对《中华人民共和国公司法》进行了第三次修订:本次修订取消了对设立公司股东初次实缴金额比例、缴足期限及法定资本最低额度的限制,允许公司股东以自由约定认缴额度、初次实缴额度及资本缴足期限的方式设立公司,推进了资本制度认缴制的落成。此次修改体现了国家鼓励中低收入者投资兴业的精神,但同时此次修改仅针对公司资本制度进行而未考虑对资本制度配套机制予以调整,进而在适用上暴露了一些问题:认缴制下资本缴足期限自由为股东拖延出资、逃避出资提供了新手段,为公司和债权人的利益保护添加了新难度。基于问题的解决集中在股东出资责任方面,因此,在保障公司资本充足、债权人权益方面发挥重大作用的资本充实责任成为解决问题的研究重点。本文正文共有四部分,其内容主要有:第一部分,资本充实责任概述。结合认缴制对资本充实责任的理论基础、定义和内容进行了简明阐释。第二部分,资本充实责任之责任性质及归责原则。通过对资本充实责任之责任性质的学说及股东出资义务来源进行梳理分析后,提出资本充实责任应当为违约责任。通过对违约责任的归责体系的演化及过错责任原则、无过错责任原则结合资本充实责任的特殊性分析,提出资本充实责任应采用无过错归责原则。第三部分,资本充实责任之客观要件。重点分析了股东未出资或未按承诺出资的行为要件,首先提出认缴制下出现的股东约定长期出资期限、未约定出资期限的行为合法性。其次对是否加速股东出资责任到期的理论学说并进行了评析,并通过系统的理论分析,创新地提出股东约定长期出资期限及未约定出资期限情形下股东出资期限未到时,公司出现了不能清偿所负债务且又没有进入破产程序的状况,此时继续等待股东出资期限届至已无意义且没有实践操作性,因此将股东此种状况下的行为认定为股东未出资,令其承担资本充实责任。此外出于体系完整性,对于资本充实责任的损害后果及因果关系要件进行了简单的叙述。第四部分,资本充实责任之承担主体。违约股东基于协议及章程的合同属性承担充实责任;其他股东基于彼此间的准合伙关系承担充实责任;瑕疵股权受让人在恶意未支付对价的情形下应当与原股东承担连带的资本填补责任。董事催缴责任在其义务来源、责任性质上具有特殊性,因此不宜将其认定为董事的资本充实责任,但由于董事催缴责任与股东资本充实责任在责任承担效果上具有一致性,因此将董事催缴责任纳入到资本充实责任体系之中。
[Abstract]:In December 28, 2013, the sixth meeting of the Standing Committee of the twelve National People's Congress made third revisions to the company law of the People's Republic of China. This revision abolished the limit on the initial payment of the company's shareholders, the time limit for payment and the minimum amount of legal capital, and allowed the shareholders of the company to freely agree on the amount of payment. This amendment embodies the spirit of the state to encourage low and middle-income people to invest in the industry, but at the same time, this revision is only based on the company capital system and does not consider the adjustment of the supporting mechanism of the capital system, and then it is applicable. Some problems have been exposed: the time limit for capital payment under the confusing system provides a new means for the shareholders to delay capital contribution, and adds new difficulties to the protection of the interests of the companies and creditors. The problem based solution is concentrated on the shareholders' contribution responsibility, so it plays a significant role in guaranteeing the capital adequacy and the rights and interests of the creditors. There are four parts in this paper. The main contents of this article are as follows: the first part, the summary of the responsibility for capital enrichment, the theoretical basis, the definition and the content of the responsibility for capital enrichment with the confiscation system. The second part, the nature of responsibility and the principle of liability for capital enrichment. After carding and analyzing the doctrine of responsibility of capital fulfilling responsibility and the source of shareholders' contribution obligation, it is proposed that the responsibility of capital enrichment should be the responsibility for breach of contract. Through the evolution of liability system of liability for breach of contract and the principle of fault liability, the principle of no fault liability and the particularity of capital fulfilling responsibility, the responsibility for capital enrichment should be collected. Using the principle of no fault liability. The third part is the objective element of the responsibility for capital enrichment. It focuses on the analysis of the behavior requirements of the shareholders who have not invested or did not contribute according to their commitments. First, it puts forward the term of long-term capital contribution agreed by the shareholders under the confiscation system, and does not stipulate the legality of the behavior of the period of capital contribution. Secondly, the theory of whether to accelerate the maturity of the shareholders' contribution liability is the second theory. The theory and the analysis are carried out, and through the systematic theoretical analysis, the company has created a situation that the company can not repay the debt and not enter the bankruptcy procedure when the shareholders' long-term investment term and the time limit for the investment period have not been agreed upon, and it is meaningless to continue to wait for the term of the shareholders to invest. There is no practical operability, so the behavior of shareholders in this situation is identified as the shareholders' non capital contribution, which makes it bear the responsibility of capital enrichment. In addition to the integrity of the system, the damage consequences and causality elements of the capital fulfilling responsibility are briefly narrated. The fourth part, the capital substantiates the subject of the responsibility. The default shareholders are based on the association. The contract attributes of the article and the articles of association assume full responsibility; the other shareholders assume full responsibility based on the quasi partnership relationship between them; the blemish equity assignee should undertake the joint capital responsibility with the original shareholders in the case of maliciously unpaid price. The liability of the director is special in its source of obligation and the nature of responsibility. It is regarded as the capital fulfilling responsibility of the director, but due to the consistency between the directors' responsibility and the shareholder's capital fulfilling responsibility in the responsibility bearing effect, the responsibility of the director is incorporated into the capital fulfilling responsibility system.

【学位授予单位】：天津商业大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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