信用出资问题研究

发布时间：2018-05-21 21:28

本文选题：信用 + 资本　；参考：《浙江师范大学》2011年硕士论文

【摘要】：作为公司法研究的一个课题,信用出资在学界有两种截然不同的观点,至今尚未达成统一意见,然而学者都认为在公司发展中信用的经营功能非一般财产所能比拟的。从立法来看,我国在立法层面对于信用出资是明令禁止的,然而在我国签订的双边或多边国际条约及各地的地方性法规、政策中都突破了国家立法规定,有条件地允许其在公司设立、改制、兼并过程中出资或隐性出资。所以,与其限制信用出资,让他游离于法律体系之外,还不如将其纳入法律体系中,以便于有效的管理。这也充分表明对信用出资有进一步研究的必要。以往对信用出资问题的研究主要集中在法定资本制的模式下对公司资本信用的崇拜,并依此理念进行制度设计,从而强调股东出资所形成的公司注册资本在交易中对债权人债权的担保功能。这种以债权人为利益中心的制度设计,在实践中不仅没有改变债权人的债权保护,反而提高了交易成本,降低了经济的运行效率。在个人本位主义的私法价值回归下,授权资本制、折中资本制及资产信用的提出,公司法的价值理念从坚持安全兼顾效率转变为效率优先兼顾安全,使得公司注册资本首要功能由债权担保而让位于企业经营。而公司对债权的担保是企业的现有资产,公司资产才是债权所能依赖的真正财产,资产信用才是债权的皈依。新理念下,对公司制度进行重构时,应该逐步放宽股东的现物出资的形式,特别像信用在公司运行中作为具有节约交易成本,提高运行效率的资本理应成为出资的对象。但是,由于学者对信用是否可以作为适格的出资形式有着不同的理解,从而导致信用出资问题未能形成一致意见。当我们从信用的理论基础与信用出资的适格性出发,结合折中资本制与资产信用的新理念并参考国内外信用出资的立法例,对信用资本是否可以作为合法出资形式进行了理论梳理时,有充足的理由认为信用可以用于出资的。在实践中,若允许信用作为合法的出资资本,我们也必须预见到在出资过程中的各种弊端,并在制度设计上予以规制。具体而言,由其价值的特殊性,因此应根据信用的自身特点,解决出资中可能出现的问题,以利于信用能更好的服务于经济建设。首先,在评估上由于信用不可能以劳动时间或市场竞争的方式来实现价值量化。因此,在评估要素上,需要对影响信用量化的外部因素,如信用的征集形式、市场规则、评估机构的资质及评估人员的能力,以及内部因素,如信用主体自身的品格、资本、能力、担保品及信用价值的连续性等详细界定与综合考虑。其次,在转让中由于信用以信息状态存在的,因而在出资协议中应有其价值额、出资比例、出资时间等的限制；在验资,股东大会审核及信息披露的程序上也应作出严格的规定。第三,根据其人身依附性的特点在股权上采用相应的股权类型,对股份的转让作出适当的限制。最后,在信用存续期间信用主体应该对信用资产尽有保值增值的义务,使信用资产处于良好的经营状态。在破产之后,对于出资不实或未履行的信用出资应在注册资本范围内承担清偿责任,其他股东在信用出资的范围内承担连带责任。同时在股份回赎、回购时防止股权欺诈性转让,股权转让一旦存在欺诈性,对他人权利造成损害的,信用主体应承担赔偿责任。虽然在信用出资的法律问题探讨上存在许多争议之处,但是信用资本在企业经营中的价值是无人可以否认的事实,并且信用的财产价值是经济学上已经证实的成果。所以,法律应该给予积极的回应,使其在经济生活中发挥作用。
[Abstract]:As a subject of the study of the Company Law , the credit capital contribution has two distinct views in the academic circle . However , scholars believe that the function of credit in the development of the company is not comparable to that of the general property . However , in the legislation level , our country has made a breakthrough in the legislation of the national legislation . However , in the bilateral or multilateral international treaties signed by our country and local laws and regulations all over the country , it is not inferior to the legal system , so that it can be incorporated into the legal system , so as to be effectively managed . It also shows that it is necessary to further study the credit capital contribution .

This paper mainly focuses on the worship of corporate capital credit in the mode of legal capital system , and designs the system according to the idea , so as to emphasize creditor ' s creditor ' s creditor ' s creditor ' s creditor ' s creditor ' s creditor ' s creditor ' s rights .

In practice , if credit is allowed as a legal capital , we must foresee various shortcomings in the process of capital contribution , and regulate it in the system design .
Third , according to the characteristics of the person ' s compliance , the corresponding equity type should be adopted to limit the transfer of the shares . At the same time , the credit principal should have the obligation to preserve the value of the credit assets in the range of the registered capital , and other shareholders shall bear joint liabilities within the scope of the capital contribution . At the same time , the credit principal shall bear joint liability within the scope of the capital contribution . At the same time , the credit principal shall bear the liability for compensation once the shares are redeemed and repurchased . If there is fraud and damage to the rights of others , the credit principal shall bear the liability for compensation .

Although there are many disputes in the discussion of the legal problems of credit capital contribution , the value of credit capital in enterprise management is the fact that no one can deny , and the property value of credit is the result that has been confirmed in economics . Therefore , the law should give positive response to make it play a role in economic life .
【学位授予单位】：浙江师范大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【引证文献】