论现物出资法律制度

发布时间：2018-06-13 17:01

本文选题：现物出资 + 标的物适格性　；参考：《山东大学》2010年硕士论文

【摘要】： 现物出资是指出资者以货币以外的财产形式出资,是与货币出资相并列的一种出资方式,与货币出资共同担当着公司资本筹措的重要机能。现物出资在出资对象、价值评估、责任追究等方面的特殊性,使其极易为出资者滥用而滋生流弊。为了最大限度地发挥现物出资的优势,减少其弊害,各国均对现物出资设置了严密的规制制度,学术界也对现物出资法律制度中的重要理论问题进行了深入的研究。近几年来,随着科技的飞跃和经济的发展,以现物出资形式设立公司的情况日益增多,由此引发的问题也日益引人关注。在这种背景下,对现物出资法律制度进行研究,不仅具有理论意义,更具有现实意义。顺应这种趋势,在考察国内外立法现状的情况下,需要重新认识公司资本制度的功能,更新公司立法观念,针对现物出资法律制度存在的主要问题进行探讨来寻求现物出资立法的实际可行性,并就我国的现物出资法律制度具体内容进行相应的理论建构。本文的重点是分析我国现物出资法律制度存在的主要问题,借鉴相关发达国家现物出资法律制度的先进经验,特别是结合修订后的我国《公司法》的相关规定,探求我国现物出资法律制度完善和发展的方法,提出相应的完善建议。主要内容如下：现物出资方式的理论基础。从公司契约理论、资本信用论的破灭、财产形态的不断拓展三个角度对现物出资成为独立出资方式进行理论论证,即从公司契约理论所要求的公司自治范围的扩大、资本信用论的破灭所带来的对公司信用基础的重新认识以及可以用作出资的财产形式不断拓展的角度。本章是本文对现物出资法律制度进行论述的理论前提,是本文的理论基础。我国现物出资法律制度的形成和存在主要的问题。规范现物出资的法律制度之间存在冲突、现物出资的范围过于狭窄、现物出资标的物适格性存在问题、现物出资配套制度不健全、对隐性现物出资的法律规制存在空白。只有明确了我国现物出资法律制度存在的主要问题,才能更有针对性的寻找解决问题的方法。相关发达国家的现物出资法律制度及其经验。德国、日本、法国、美国等发达国家作为公司立法的先进国家,经历了现物出资法律制度的长期发展,在发展过程中,形成了比较完善的现物出资法律制度。分析借鉴上述发达国家在现物出资法律制度方面的先进经验,有助于我国现物出资法律制度的完善。针对我国现物出资法律制度存在的主要问题,结合我国公司立法的现状,提出了完善我国现物出资法律制度的方法,主要是从出资前的价值评估程序和出资后的责任追究两个方面来规制现物出资。这也是本文的创新部分。放宽现物出资的范围,取消不必要的限制,借鉴相关发达国家的先进经验,注重事后救济,完善我国现物出资法律制度。
[Abstract]:Real capital contribution refers to the capital contribution of the investor in the form of property other than currency. It is a form of capital contribution in parallel with the monetary contribution, and it plays an important role in the capital raising of the company together with the monetary contribution. The particularity of property investment in the object of capital contribution, value evaluation and liability investigation makes it easy to be abused by the investors. In order to maximize the advantages and reduce the disadvantages of real capital contribution, all countries have set up strict regulation system, and the academic circles have also carried on the thorough research to the important theory question in the present property investment legal system. In recent years, with the rapid development of science and technology and the development of economy, the situation of setting up a company in the form of real estate investment is increasing day by day, and the problems caused by it are attracting more and more attention. Under this background, it is not only theoretical but also practical to study the legal system of real capital contribution. Following this trend, it is necessary to re-understand the functions of the company's capital system and renew the concept of corporate legislation under the condition of examining the current legislative situation at home and abroad. This paper probes into the main problems existing in the legal system of real capital contribution in order to seek the practical feasibility of the legislation of real capital contribution, and carries on the corresponding theoretical construction on the concrete content of the legal system of real property investment in our country. The emphasis of this paper is to analyze the main problems existing in the legal system of real estate investment in China, and to learn from the advanced experience of relevant developed countries, especially in the light of the relevant provisions of the revised Company Law of our country. This paper probes into the methods of perfecting and developing the legal system of property contribution in our country, and puts forward some corresponding suggestions. The main contents are as follows: the theoretical basis of the mode of real capital contribution. From the perspective of the theory of corporate contract, the collapse of capital credit theory and the continuous expansion of property form, this paper theoretically demonstrates that the present capital contribution becomes an independent capital contribution, that is, the expansion of the scope of corporate autonomy required by the theory of corporate contract. The disillusionment of capital credit theory brings a new understanding of the company's credit base and the angle of expanding the forms of property which can be used as capital contribution. This chapter is the theoretical premise and theoretical basis of this paper. There are main problems in the formation of the legal system of property contribution in our country. There is a conflict between the legal system of regulating the capital contribution, the scope of the capital contribution is too narrow, there are some problems in the subject matter of the capital contribution, the supporting system of the capital contribution is not perfect, and there is a blank in the legal regulation of the capital contribution of the recessive property. Only by clarifying the main problems existing in the legal system of property contribution in our country, can we find more targeted solutions to the problems. The legal system and experience of real estate investment in relevant developed countries. Germany, Japan, France, the United States and other developed countries, as advanced countries of corporate legislation, have experienced the long-term development of the legal system of real capital contribution. In the process of development, a relatively perfect legal system of real estate investment has been formed. This paper analyzes and draws on the advanced experience of the above developed countries in the legal system of real capital contribution, which is helpful to the perfection of the legal system of real capital contribution in our country. In view of the main problems existing in the legal system of real estate investment in our country, combined with the present situation of the company legislation in our country, this paper puts forward some methods to perfect the legal system of real estate investment in our country. It is mainly from two aspects of value evaluation procedure before capital contribution and responsibility investigation after capital contribution to regulate real capital contribution. This is also the innovation part of this paper. Relax the scope of real estate investment, remove unnecessary restrictions, learn from the advanced experience of relevant developed countries, pay attention to ex post relief, improve the legal system of property investment in our country.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】