试论我国一人公司制度的缺陷与完善

发布时间：2018-06-21 04:43

本文选题：一人公司 + 治理结构　；参考：《西南大学》2011年硕士论文

【摘要】：马克思主义法学中强调上层建筑是由经济基础决定的,上层建筑对经济基础具有反作用。无论于何种时代研究法律构建,都要遵循基本的经济规律。一人公司的从无到有,从不完备到日趋成熟,正是由物质基础的不断丰富多样所导致的,它的存在和发展,具有历史必然性。自从1925年一人公司合法化以来,世界各国一人公司立法兴起。而我国几经争议,对于是否应设立一人公司,设立何种形式的一人公司,各种专家学者各抒己见,几经波折。《公司法》经过1999年、2004年、2005年三次修改,终于在第三次修订中承认了一人公司的合法性,顺应了历史潮流。纵观公司发展史,从无限公司,两合公司,到股份有限公司、有限责任公司,现在又到一人公司,经历了漫长的发展过程。就我国而言,一人公司从立法肯定到现在,经历了不到六年的时间。作为一项新制度的诞生,难免会有许多疏漏与瑕疵,而几年的法律适用,也出现了许多问题。新《公司法》的制定,重在保护股东的权益,鼓励投资创业,而弱化对债权人利益的保护。如何在二者之间达到一个平衡,需要我们进一步探究。在公司治理方面,法律规定不够完备,如何加强公司治理?法人人格否认制度如何更具有操作性?……都是摆在我们面前的问题。笔者从国外一人公司制度设计情况,并对比我国的法律发展,结合我国的司法实践,找出不足并提出建议,力求对我国一人公司制度的完善有所帮助。通过分析,笔者认为,应规范公司财务制度,保持公司在设立、运营、清算时期的财务透明化,并制定专门的会计公司对一人公司财务事项进行监察。对于人格否认制度,提出几点建议,增强其可操作性。而强调法律规制是一方面,更重要的是加强预防,促使一人公司健康发展。各个政府机关和金融机构等联合起来,建立全国联网的信用体系,从制度上对一人公司欺诈造假行为进行预防,维护交易安全。全文分为六个部分：第一部分介绍马克思主义法学理论对研究公司制度的指导作用；第二部分是对一人公司的概述,从性质、分类、特性等方面对一人公司展开叙述；第三部分讲述一人公司在国内外的发展,通过探寻国际范围内的制度演变了解其内在规律;第四部分研究我国一人公司制度发展的优劣,从中找出需要改进的方向：第五部分研究国外一人公司立法,从法律制度上得到借鉴与启示；第六部分论述我国一人公司制度如何进一步完善,并提出笔者的建议和设想。
[Abstract]:Marxist jurisprudence emphasizes that superstructure is determined by economic basis, and superstructure has reaction to economic base. No matter what kind of time research law construction, must follow the basic economic law. The existence and development of one-man company is caused by the rich and diverse material foundation, and its existence and development have historical inevitability. Since the legalization of one-man company in 1925, the legislation of one-man company has arisen all over the world. However, after several controversies in China, various experts and scholars have expressed their opinions and experienced several twists and turns as to whether or not to set up a one-man company and what form of one-man company should be set up. The Company Law has been revised three times in 1999, 2004 and 2005. Finally in the third revision recognized the legitimacy of the one-man company, in line with the trend of history. Throughout the history of the development of the company, from unlimited companies, two companies, to limited companies, limited liability companies, and now to one-man companies, experienced a long process of development. As far as our country is concerned, one-man company has experienced less than six years from legislation. As the birth of a new system, there will inevitably be a lot of omissions and defects, and several years of legal application, there are also a lot of problems. The formulation of the new Company Law focuses on protecting the rights and interests of shareholders, encouraging investment and entrepreneurship, and weakening the protection of creditors' interests. How to achieve a balance between the two needs to be further explored. In corporate governance, the legal provisions are not complete, how to strengthen corporate governance? How the system of denial of legal personality is more operable. They are all questions before us. Based on the design of one-man company system in foreign countries, the author compares the legal development of our country, combines the judicial practice of our country, finds out the insufficiency and puts forward some suggestions, in order to help the perfection of one-man company system in our country. Through the analysis, the author thinks that we should standardize the financial system of the company, keep the financial transparency in the period of establishment, operation and liquidation of the company, and establish a special accounting company to supervise the financial affairs of the one-man company. As for the system of personality denial, some suggestions are put forward to enhance its maneuverability. The emphasis on legal regulation is on the one hand, more important is to strengthen prevention, to promote the healthy development of one-person company. All government agencies and financial institutions have joined forces to establish a nationwide network of credit systems to prevent fraud and fraud in one-man companies and to safeguard the security of transactions. The full text is divided into six parts: the first part introduces the guiding role of Marxist legal theory in the study of corporate system, the second part is an overview of one-man company, from the nature, classification, characteristics and other aspects of the one-man company narration; The third part describes the development of one-man company at home and abroad, through exploring the evolution of the system in the international scope to understand its inherent law; the fourth part studies the advantages and disadvantages of the development of one-man company system in China. The fifth part studies the legislation of one-man company in foreign countries, and draws lessons from the legal system. The sixth part discusses how to perfect the one-man company system in China, and puts forward the author's suggestions and ideas.
【学位授予单位】：西南大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【参考文献】