公司转投资法律问题探析

发布时间：2018-06-22 14:41

本文选题：公司转投资 + 相互持股　；参考：《山西财经大学》2010年硕士论文

【摘要】： 2005年新《公司法》对公司的转投资行为,除了规定公司不得成为无限责任的连带者外,对于转投资对象、比例的规定都一扫而光,赋予了公司更大的经营自主权。放宽对转投资的限制是我国社会主义市场经济快速发展的客观要求,但新《公司法》在鼓励公司转投资行为的同时,却忽略了应当采取必要的措施防止其带来的危害。公司转投资最主要的弊端在于转投资之后公司之间的不正当关系的发生及利用,从而侵害投资公司股东、债权人及公司本身的利益。因此,如何完善公司转投资制度,便成为新《公司法》实施后的一个不能回避课题。本文通过对公司转投资基本内容的阐述,同时在借鉴和比较其他国家和地区对转投资如何进行规制的基础上,对我国《公司法》中对于转投资相应规定的合理性和缺陷进行分析,从而提出如何完善我国转投资制度的一些合理性建议。本文包括绪论、正文和结语三个部分。其中,正文部分的结构为第一部分是对公司转投资概述,阐述转投资行为的基本含义极其存在的意义和弊端。第二部分介绍了英美法系、大陆法系国家以及我国台湾地区对转投资行为的相应规定和发展历程,以期为我国规制转投资行为提供可供借鉴的依据。第三部分对新旧《公司法》中关于公司转投资所作的比较,从而体现我国公司立法对于公司转投资的突破。通过上述分析,第四部分就如何完善我国转投资制度的题初一些建议,以期促进市场经济的健康发展。
[Abstract]:In 2005, the new Company Law not only stipulated that the company should not be the joint and several person with unlimited liability, but also swept away the proportion of the transferred investment object, which gave the company more management autonomy. Relaxing the restriction on the transfer of investment is the objective requirement of the rapid development of the socialist market economy in our country, but the new Company Law not only encourages the company to transfer investment, but also neglects to take necessary measures to prevent the harm brought by it. The main drawback of the company's reinvestment lies in the occurrence and utilization of the improper relationship between the company after the transfer of investment, which infringes on the interests of the shareholders, creditors and the company itself. Therefore, how to perfect the investment system of the company has become an unavoidable subject after the implementation of the new Company Law. Based on the exposition of the basic contents of the company's investment transfer, and on the basis of the reference and comparison of other countries and regions on how to regulate the transfer investment, This paper analyzes the rationality and defects of the corresponding regulations on the transfer of investment in the Company Law of China, and puts forward some reasonable suggestions on how to perfect the system of the transfer of investment in our country. This paper includes three parts: introduction, text and conclusion. Among them, the structure of the text part is the first part is the overview of the corporate investment transfer, expound the basic meaning of the transfer investment behavior and its significance and drawbacks. The second part introduces the corresponding regulations and development course of the transfer investment behavior in the common law system, the civil law system countries and the Taiwan area of our country, in order to provide the reference basis for our country to regulate the transfer investment behavior. In the third part, the author compares the new and old Company Law about the company transfer investment, so as to reflect the breakthrough of the company transfer investment in the company legislation of our country. Through the above analysis, the fourth part gives some suggestions on how to perfect the investment system in China, in order to promote the healthy development of the market economy.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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