股东债权出资若干法律问题探讨

发布时间：2018-04-27 19:17

本文选题：债权 + 出资　；参考：《华东政法大学》2010年硕士论文

【摘要】： 伴随着市场经济的发展,债权的财产价值日益重要。债权能否被允许成为一种出资形式参与到投资公司中来,已成为国内外学术界探讨的热点问题。允许债权出资不但能够充分利用社会资源,而且具有促进经济发展的重要意义。但是由于债权本身的特点,债权出资用于出资也存在着不利的方面。就本质而言,债权出资就是一种债权转让,如何保障受让人安全地取得权利并有效加以使用,从而维护其安全地位,便成了债权出资的重要命题。本文共分五个部分。本文第一部分对债权出资的概念进行了阐述,指出了债权出资实际上是权利之间的转换且对其特征进行了叙述。并进一步论述了债权出资在当今社会的意义,即促进了社会财富的最大化、体现了出资标的的丰富化以及推进公司资本制度的发展。第二部分主要考察了国内对债权出资的立法实践。分析了我国立法、司法对债权出资所持的态度和给予的规制,提出了我国对债权出资的态度总体上是允许,但是由于法律规定的概括性,使债权出资的真正实现还存在着很多问题。第三部分主要考察了域外关于债权出资的立法实践,列举世界上大陆法系和英美法系中的主要国家相关的立法例,比较两类法系国家对债权出资分别采取严格和宽松的立法态度。从域外有关债权出资的立法实践来看,随着经济社会的发展,对股东出资种类的限制进行放宽,在一定条件下允许债权用做公司出资从而充分发挥财产的价值,已经成为现代公司法的发展趋势之一。第四部分陈述了债权出资存在的客观弊端,即不稳定性、随意性和隐蔽性等,这些都给债权出资带来比较大的风险。为了克服债权出资的弊端,笔者对我国债权出资制度的建立和完善提出了一些建议。包括了对债权出资的范围和种类进行规制、对债权出资的比例进行限制以及对债权出资程序的设计。最后,笔者建议建立与债权出资相关的一系列的安全保障机制,以期防范该类出资形式的风险并最终实现出资债权。可以说,只要有相关制度的保障,债权作为一种出资方式不但不会对债权人的保护造成损害,反而能提升公司的竞争力,强化公司的资本和资产信用,最终会有利于了广大债权人的利益。笔者希望能够通过本文对债权出资法律制度的完善有所帮助,这也正是本文的现实意义所在。
[Abstract]:With the development of market economy, the property value of creditor's rights becomes more and more important. Whether the creditor's rights can be allowed to participate in investment companies as a form of investment has become a hot issue in academic circles at home and abroad. Allowing creditor's rights to contribute can not only make full use of social resources, but also promote economic development. However, due to the characteristics of creditor's rights itself, the contribution of creditor's rights also has disadvantages. In essence, the capital contribution of creditor's rights is a kind of assignment of creditor's rights. How to ensure the transferee to obtain the right safely and use it effectively, so as to maintain its security status, has become the important proposition of the creditor's rights' contribution. This paper is divided into five parts. The first part of this paper expounds the concept of creditor's rights contribution, points out that creditor's rights contribution is actually the conversion between rights and narrates its characteristics. It further discusses the significance of creditor's rights contribution in today's society, that is, to promote the maximization of social wealth, to embody the enrichment of the object of capital contribution and to promote the development of the company's capital system. The second part mainly inspects the domestic legislation practice to the creditor's rights contribution. This paper analyzes the attitude and regulation of our legislation and judicature on the contribution of creditor's rights, and points out that the attitude of our country to the contribution of creditor's rights is generally permissible, but due to the generality of the legal provisions, There are still many problems in the real realization of creditor's rights. The third part mainly inspects the legislation practice about the creditor's rights contribution, enumerates the relevant legislation examples of the major countries in the civil law system and the common law system in the world. Compare the two kinds of legal system countries adopt strict and lenient legislative attitude to creditor's rights. With the development of economy and society, the restrictions on the types of shareholders' capital contribution are relaxed. Under certain conditions, the creditor's rights are allowed to be used as the capital contribution of the company so as to give full play to the value of the property. It has become one of the development trends of modern company law. The fourth part states the objective disadvantages of creditor's rights contribution, such as instability, arbitrariness and concealment, all of which bring great risks to creditor's rights contribution. In order to overcome the disadvantages of creditor's rights contribution, the author puts forward some suggestions on the establishment and perfection of creditor's rights contribution system in China. It includes the regulation of the scope and types of creditor's rights contribution, the limitation of the proportion of creditor's rights contribution and the design of creditor's rights contribution procedure. Finally, the author proposes to establish a series of security mechanisms related to the contribution of creditor's rights in order to prevent the risk of this kind of investment form and finally realize the creditor's rights of contribution. It can be said that as long as there is protection of the relevant system, the creditor's rights, as a form of capital contribution, will not cause harm to the protection of creditors, but will enhance the competitiveness of the company and strengthen the capital and asset credit of the company. In the end, it will benefit the interests of the vast number of creditors. The author hopes to be able to help the perfection of the legal system of creditor's rights contribution through this article, which is also the practical significance of this paper.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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