公司分配中的债权人保护问题研究

发布时间：2018-05-23 17:32

本文选题：公司分配 + 债权人保护　；参考：《中国政法大学》2010年硕士论文

【摘要】： 本文主要研究公司分配中的债权人保护,在阐述公司分配基本含义的基础上,运用比较研究的方法,分别介绍大陆法系国家和英美法系国家在公司分配中债权人保护的不同方法,指出两种保护方法的优点与不足。之后,在对我国公司分配中债权人保护具体规定分析的基础上,指出我国公司分配中债权人保护的不足,并有针对性地提出完善我国公司分配中债权人保护的建议。全文包括引言、正文和结论三部分。正文分为五章。第一章主要对公司分配的基本知识作一概述,分别从广义和狭义以及实质和形式方面对公司分配进行界定,指出本文研究的分配包括广义的分配和实质的分配。第二章具体介绍大陆法系国家和英美法系国家在公司分配中对债权人保护的不同方法,大陆法系国家基于资本维持实现公司分配中的债权人保护,即资本信用基础上的债权人保护,英美法系国家更关注公司分配是否会导致公司不具备偿债能力,根据偿债能力法则判断公司是否具备偿债能力,从而保护债权人的利益。第三章具体比较大陆法系国家和英美法系国家在公司分配中对债权人保护不同方法的优点与不足,资本信用基础上债权人保护方法的优点在于资本在某种程度上代表着公司的信用,这种方法的规定比较明确,便于操作,缺点是资本不能完全代表公司的信用,该种方法并不能完全保护债权人的利益。偿债能力法则的优点在于其是对公司偿债能力的判断,理论上而言能够真正保护债权人的利益,但这种方法的缺点在于其不确定性,不易操作。第四章对我国公司法在公司利润分配、公司收购自身股份和减资方面的具体规定进行考察,具体分析我国公司法在公司分配中债权人保护规定的不足。第五章对完善我国公司分配中的债权人保护提出具体建议。
[Abstract]:This paper mainly studies the creditor protection in the distribution of the company. On the basis of expounding the basic meaning of the distribution of the company, it applies the method of comparative research. This paper introduces the different methods of creditor protection in company distribution between civil law countries and common law countries, and points out the advantages and disadvantages of the two methods. Then, based on the analysis of the specific provisions on the protection of creditors in the distribution of companies in our country, the author points out the shortcomings of the protection of creditors in the distribution of companies in China, and puts forward some suggestions to improve the protection of creditors in the distribution of companies in China. The full text includes three parts: introduction, text and conclusion. The text is divided into five chapters. The first chapter gives an overview of the basic knowledge of corporate distribution, defines corporate distribution in broad sense and narrow sense, essence and form, and points out that the distribution studied in this paper includes generalized distribution and substantive distribution. The second chapter introduces the different methods of the creditor protection in the company distribution between the civil law countries and the common law countries. The civil law countries realize the creditor protection in the company distribution based on the capital maintenance. That is, the creditor protection on the basis of capital credit, Anglo-American legal system countries pay more attention to whether the distribution of the company will lead to the lack of solvency of the company, judging whether the company has the ability to pay debt according to the law of solvency, thus protecting the interests of creditors. The third chapter compares the advantages and disadvantages of different methods of protecting creditors in the corporate distribution between civil law countries and common law countries. The advantage of the creditor protection method on the basis of capital credit is that the capital to some extent represents the credit of the company. The provisions of this method are relatively clear and easy to operate. The disadvantage is that the capital cannot fully represent the credit of the company. This approach does not fully protect the interests of creditors. The advantage of the solvency rule is that it is the judgment of the company's solvency, which can protect the interests of creditors in theory, but the disadvantage of this method is that it is uncertain and difficult to operate. The fourth chapter investigates the specific provisions of our company law on the distribution of company profits, the acquisition of shares by companies and the reduction of capital, and analyzes in detail the deficiencies of the provisions on the protection of creditors in the company law of our country. The fifth chapter puts forward concrete suggestions to perfect the creditor protection in the distribution of company in our country.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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