股权出资法律问题探析

发布时间：2018-05-22 18:37

本文选题：股权出资 + 有瑕疵的股权　；参考：《华东政法学院》2007年硕士论文

【摘要】： 近年来,以股权出资的主张不绝于耳,相关的事例也是司空见惯,股权出资已经在公司的设立过程中成为广大投资者经常运用的一种出资方式。但是,我国现行的《公司法》并没有明文规定股权是一种法定的出资形式。从现实情况来看,股权出资的典型个案也引发了诸多的困惑。鉴于此,有必要对股权出资做出相应的理论分析和立法构建。本文从股权出资的基本法律理论入手,对股权出资的适法性、股权出资的法律关系、股权出资与其他相近法律概念进行了分析,阐明了股权出资存在的法律理论支撑。在此基础上,本文进一步对股权出资所引发的周边法律问题进行了阐述。对以有瑕疵的股权出资(包括以未出资或出资不足的股权出资、以“空股”股权出资、以转让权能存在瑕疵的股权出资、以优先购买权行使存在争议的股权出资、以已经设定质权的股权出资、以未办理批准、登记手续的股权出资)的效力问题、由股权出资所引起的换股问题、由股权出资所引起的关联企业问题从法律层面进行了分析说明。最后,本文针对我国现有的对于股权出资的立法的情况,提出了自己的看法和建议。本文认为,虽然股权出资具有理论上的合理性和实践中的现实性,但是股权毕竟是无形资产,其价值的不确定性比较高,股权出资在实际操作上要注意几个问题:股份评估、验资、股权转移手续的办理以及股权出资的差额填补责任。目前我国新公司法虽然不再否定股权作为一种出资形式,但是对于股权出资的法律规定仍不健全,本文提出,股权出资在立法上要注意以下几点:增设股权鉴价和验资的相关具体规则和程序规定、股权置换效果衍生的法律问题应予重视、股权出资造成的相互持股应该限期转让、跨境换股应当适用《公司法》的有关规定。综上,本文认为,股权出资作为一种出资形式,其合法性已毋庸置疑,但其在理论研究上仍存在着许多有争议的地方,在实际操作中也有许多地方处于法律灰色地带,有可能损及公司资本充实和交易安全。这些都需要立法者尽速制定出专门的规定和相关的配套措施,以使股权出资在实践中有法可依。
[Abstract]:In recent years, the idea of equity contribution has been heard, and the related cases are common. Equity investment has become a kind of investment way that investors often use in the process of the establishment of the company. However, China's current Company Law does not explicitly stipulate that equity is a legal form of capital contribution. From the point of view of reality, the typical case of equity contribution has also caused a lot of confusion. In view of this, it is necessary to make a corresponding theoretical analysis and legislative construction of equity contribution. Starting with the basic legal theory of equity contribution, this paper analyzes the legal nature of equity contribution, the legal relationship between equity contribution and other similar legal concepts, and clarifies the legal theoretical support for the existence of equity contribution. On this basis, this article further elaborated the surrounding legal problems caused by equity investment. For the defective equity contribution (including the unfunded or undercapitalized equity contribution, the "empty share" equity contribution, the transfer of defective equity contribution, and the use of the preemptive right to exercise the controversial equity contribution, The question of the effectiveness of the equity contribution, which has been set up as a pledge, and the equity contribution, which has not been approved and registered), and the stock exchange problem caused by the equity contribution, The problems of affiliated enterprises caused by equity contribution are analyzed and explained from the legal level. Finally, according to the existing legislation of equity contribution in China, this paper puts forward its own views and suggestions. This paper holds that although equity contribution is reasonable in theory and realistic in practice, equity is an intangible asset after all, and its value is uncertain, so we should pay attention to several problems in practical operation: stock evaluation. Verification of capital, equity transfer procedures and equity contribution to fill the balance of responsibility. Although the new company law of our country no longer negates equity as a form of capital contribution, but the legal provisions of equity contribution are still not perfect, this paper puts forward, We should pay attention to the following points in the legislation of equity contribution: the specific rules and procedures for setting up stock price and checking capital, the legal problems arising from the effect of equity replacement should be paid attention to, and the cross-shareholding caused by equity contribution should be transferred for a limited period of time. The relevant provisions of the Company Law shall apply to cross-border stock exchange. In summary, this paper holds that the legitimacy of equity contribution as a form of capital contribution is beyond doubt, but there are still many controversial areas in its theoretical research, and many places are in the legal gray area in practice. It is possible to undermine the company's capital enrichment and transaction safety. All these require legislators to formulate special regulations and relevant supporting measures as soon as possible in order to make equity investment have laws to abide by in practice.
【学位授予单位】：华东政法学院
【学位级别】：硕士
【学位授予年份】：2007
【分类号】：D922.291.91

【相似文献】