非破产清算中少数股东权益保护法律制度研究

发布时间：2018-06-24 00:08

本文选题：非破产清算 + 少数股东权益　；参考：《西南财经大学》2010年硕士论文

【摘要】：随着现代市场经济体制的不断完善,公司作为活跃的市场主体,搏击于激烈的市场竞争,有部分公司不可避免的因各种原因,退出经营市场。近年来人民法院受理的非破产清算案件连年递增。实践证明,公司非破产清算制度使相关生产要素得到合理的流动和优化组合,体现了市场配置资源的基础性作用,使经济民主、自由,公平竞争和优胜劣汰机制得以充分发挥。非破产清算是公司在进行解散程序中必经的一个阶段,是法人终止其人格的一个终局大盘点。在这个过程中,由于涉及到多方利益的最终实现和平衡,法律也试图使得各方实现利益最大化。但是由于法律条文相对于社会发展始终具有滞后性,因此实践中出现的越来越多的问题已不是固步自封的法律能够解决的。从2005年《公司法》(下称《公司法》)的修订到2008年《最高人民法院关于适用中华人民共和国公司法若干问题的规定(二)》(下称《公司法》司法解释(二))的出台,我们可以清楚的看到立法在公司非‘破产清算制度中所作的巨大贡献。但是由于实践中公司的资合性、公司中所采多数决原则以及长期以来对少数股东权益保护的忽视,致使在非破产清算中少数股东权益受损呈一定上升趋势。根据案例显示,非破产程序中少数股东被侵权的形态日益多元化,这种情况的出现与立法中出现的纰漏有着紧密的联系。因此,完善非破产清算立法,改善少数股东在非破产清算中的地位,无疑对我国少数股东权利的保护有着现实的积极意义。本文在分析基本理论的基础上,借鉴德国、日本、英美法以及我国台湾地区的立法与实践经验,结合我国非破产清算中出现的案例,论述了我国在《公司法》非破产清算制度层面完善少数股东权益保护制度的必要性及具体构建措施。全文分为导论、正文和结论,其中正文由五部分组成。第一部分为非破产清算与少数股东权益保护基本理论。本章在全文中具有前导性地位,起着提纲契领的作用。其中阐述了两个问题,其一是非破产清算中股东权基本理论问题,其二是非破产清算背景下的少数股东权益保护理论分析。非破产清算中股东权基本理论问题分为三个层次：第一,阐述股东权的法律本质。股东权既含有财产性权利,也含有非财产性权利。界定股东权的法律本质的目的在于为保护少数股东权提供一个理论基础。第二,界定少数股东的内涵。早期的公司法理论认定少数股东的标准采用股东所持有的股份所占公司总股本的比例。然随着社会经济发展,公司中股权日益分散,少数股东的认定慢慢开始采用实质标准,这种转变也使得区分少数股东和控制股东的标准更加科学。第三,论证非破产清算中少数股东权益保护的必要性。近年来,由于公司实务中出现较多控制股东侵害少数股东权利的案例,因此在理论界有关少数股东权益保护的研究成为热点,但由于没有少数股东权益保护的完整体系,导致在非破产清算这一制度中少数股东的权益鲜有学者关注。这就造成了少数股东在非破产清算程序中既无法条保护也缺乏理论支持的尴尬局面,因此,现阶段讨论非破产清算中少数股东权益保护的问题具有一定的理论和现实的价值。非破产清算背景下的少数股东权益保护理论分析主要介绍有关股东权两个理论上的原则,分别从股东平等理论和控制股东诚信义务理论着手,试图从理论上厘清股东所享有的权利和控制股东所应承担的义务。第二部分为我国公司法对非破产清算中少数股东权益保护的现状。该部分分别对《公司法》第184条、《公司法》司法解释(二)进行了剖析。从立法层面检讨了我国非破产清算中少数股东权益保护的立法现状,分析了非破产清算中少数股东权益保护法律制度缺失的成因。第三部分为我国非破产清算程序中少数股东权益受损的实证分析。作者试图从实际出发,用案例的形式来探析公司实务中,在非破产清算过程中少数股东权益受到损害的几种情况。本章的案例分为控制股东、高级管理人员对少数股东的侵权和清算组组成方式以及清算组成员对少数股东侵权两个方面。该部分在整篇文章中起到承上启下的过渡性作用,是连接理论和实际制度完善的不可或缺的桥梁。第四部分为有关国家及地区对非破产清算中少数股东权益保护的立法概况。该部分主要对两大法系中五个国家以及地区的非破产清算中少数股东权益保护的立法情况进行概述。分别以德国、日本、英国、美国以及台湾地区的立法中与少数股东权益相关的非破产清算制度为研究对象,从制度层面对非破产清算中少数股东权益的保护进行综述和总结。本章分为两个部分,分别分析了有关国家以及地区的相关立法情况。作此部分的目的在于为我国在非破产清算中少数股东权益保护制度的完善提供借鉴的方法和途径。第五部分为我国非破产清算中少数股东权益保护制度完善。该部分为本文论述的重点,分为四个层次：第一,完善非破产清算中少数股东的参与制度。少数股东由于在公司中未处于控制地位,所以在公司运行的各个阶段处于一个较为弱势的地位,由法律规定少数股东在非破产清算程序中的表决权和参加权是对少数股东对公司非破产清算程序参与的保护。第二,完善非破产清算中少数股东知情权保护制度。股东查询权、调查权的完善,是少数股东积极行使其知情权的法律依据；清算信息公开是对清算过程的一种无形但却有力的监督。增加清算透明度,赋予股东完善的查阅权、质询权,是保证清算程序公平有效进行的前提。第三,建立非破产清算中对少数股东权益受损的救济制度。首先要建立清算组成员对股东的损害赔偿制度,这是对清算组成员行使清算中权力的一个法律制约,也是股东权益受到清算组成员侵害时最直接的救济途径；其次增加非破产清算中少数股东保护权益受损后司法程序上的救济,从司法程序上保障少数股东在非破产清算中各项权利受到侵害时能够通过司法程序得到救济；再次加大非破产清算中司法权对少数股东保护的干预,赋予少数股东更多通过司法路径进行救济的权利以及加大法院对非破产清算程序的监督都是有利于非破产清算程序中少数股东权利保护的重要途径。第四,构建非破产清算程序中股东自身监管体系。完善股东协议制约控股股东,另外通过控制股东诚信义务制度体系化的构建,将控制股东诚信义务原则上升为法律规定,这样切实的使得控制股东诚信义务有法可依,从而约束控制股东的行为,保护少数股东的利益。本文的创新点主要体现在：本文的选题具有一定新颖性。非破产清算制度本身是一个热点问题,但其中涉及少数股东权益保护的讨论理论界几乎没有涉及。作者在查阅了大量相关资料和案例的时候发现在此程序中出现的少数股东权益保护问题,遂撰文讨论；另外,本文在第五部分制度完善中提出的修改完善《公司法》的内容中有着一些创新的思想。本文的不足之处在于基于文章篇幅和笔者研究能力的局限性,本文对非破产清算中少数股东权益保护的制度构建无法面面俱到。但笔者的写作目的在于抛砖引玉,发现问题提出问题,相信随着我国公司法制环境的改善,将有更多的学者关注公司非破产清算中少数股东权益保护问题,从而将该问题的研究日益深入和完善。
[Abstract]:With the continuous improvement of the modern market economic system , the company , as an active market main body , has been fighting in the fierce market competition . Some of the companies quit the operation market for various reasons . In recent years , the non - bankruptcy liquidation cases accepted by the people ' s court have been gradually increased .

Non - bankruptcy liquidation is one of the stages that the company must pass in the dissolution process . In this process , because of the ultimate realization and balance of the multi - party interests , the law tries to maximize the interests of the parties . However , since the legal provisions are always lagging behind in the company ' s non - bankruptcy liquidation system , we can see clearly that the minority shareholder ' s rights of minority shareholders are more diversified in the non - insolvency proceedings . On the basis of analyzing the basic theory , this paper discusses the necessity and concrete construction measures of perfecting minority shareholder ' s rights protection system at the level of non - bankruptcy liquidation system of China Company Law by reference to the legislation and practical experience of Germany , Japan , Anglo - American law and Taiwan area of China , and discusses the necessity and concrete construction measures of perfecting minority shareholder ' s rights protection system at the level of non - bankruptcy liquidation system in China Company Law . The first part is divided into non - bankruptcy liquidation and minority shareholder ' s rights protection basic theory . This chapter has the leading position in full text , plays the role of outline contract . One is the basic theory of shareholder ' s rights in non - bankruptcy liquidation , and the other is the minority shareholder ' s rights protection theory under the background of non - bankruptcy liquidation . The basic theory of shareholder ' s rights in non - bankruptcy liquidation is divided into three levels : First , the legal essence of shareholder ' s right is expounded . The shareholder ' s right contains both property rights and non - property rights . The purpose of defining the legal nature of shareholder ' s right is to provide a theoretical basis for protecting minority shareholder rights . Secondly , the definition of minority shareholder is defined . The early corporate law theory holds that minority shareholder ' s standard is the proportion of the total share capital of the company . With the development of the social economy , the minority shareholder ' s recognition slowly begins to adopt the substance standard , which makes the distinction between the minority shareholder and the control shareholder more scientific . Third , the necessity of minority shareholder ' s rights protection in non - bankruptcy liquidation has been demonstrated . In recent years , the research on minority shareholder ' s rights protection in the theory circle has become a hot spot because of the more control shareholders ' rights of minority shareholders . The minority shareholder ' s rights protection theory under the background of non - bankruptcy liquidation mainly introduces the principle of the two theories about shareholder rights , starts from the theory of shareholder equality and the theory of controlling shareholder ' s honesty and obligations , and attempts to clear the rights of shareholders and control shareholder ' s obligations in theory . The second part is the current situation of the protection of minority shareholders ' equity in the non - bankruptcy liquidation of the Company Law of our country . This part analyzes the legal interpretation of the minority shareholder ' s rights in the non - bankruptcy liquidation in accordance with Article 184 of the Company Law . From the legislative level , we review the current situation of minority shareholder ' s rights protection in China ' s non - bankruptcy liquidation , and analyze the causes of the absence of minority shareholder ' s rights protection legal system in the non - bankruptcy liquidation . The third part is an empirical analysis of the damage of minority shareholders ' equity in the non - bankruptcy liquidation procedure of our country . The author tries to analyze several cases of the damage of minority shareholders ' equity in the process of non - bankruptcy liquidation . The case of this chapter is divided into the control shareholder , the senior management to the minority shareholder ' s tort and the liquidation group composition way and the members of the liquidation group to the minority shareholder torts . This part plays the transitional role in the whole article , is an indispensable bridge between the connection theory and the actual system . This part is divided into two parts : Germany , Japan , the United Kingdom , the United States , the Taiwan region and the non - bankruptcy liquidation system , which are related to minority shareholder ' s rights and interests . This part is divided into two parts : the relevant national and regional legislation . The purpose of this part is to provide reference for the perfection of minority shareholder ' s rights protection system in non - bankruptcy liquidation . The fifth part is the improvement of minority shareholder ' s rights protection system in the non - bankruptcy liquidation of our country . This part is the focus of this article , which is divided into four levels : First , perfect the participation system of minority shareholders in non - bankruptcy liquidation . A few shareholders are not in the control position in the company , so at each stage of the operation of the company is in a relatively weak position , and the right to vote and participation in the non - bankruptcy liquidation process by the minority shareholder is the protection of the minority shareholder ' s participation in the non - bankruptcy liquidation procedure of the company . Second , perfect the protection system of the minority shareholder ' s right to know in the non - bankruptcy liquidation . The shareholder inquiry right and the investigation right are the legal basis for the minority shareholders to exercise their right to know actively . The liquidation information disclosure is a kind of invisible but powerful supervision to the liquidation process . Third , to establish the relief system for the minority shareholders ' equity in non - bankruptcy liquidation . First , to establish the compensation system of the members of the liquidation group to the shareholders , which is the most direct remedy for the members of the liquidation group to exercise the power in liquidation , and then increases the relief from the judicial process when the minority shareholders ' rights in the non - bankruptcy liquidation are infringed . The right to remedy the minority shareholders through the judicial path and the supervision of the non - bankruptcy liquidation procedures are the important ways to protect the minority shareholder rights in the non - bankruptcy liquidation process . Fourth , to construct the shareholder ' s own supervision system in the non - bankruptcy liquidation procedure . The innovation point of this paper is mainly embodied in this paper . The non - bankruptcy liquidation system itself is a hot issue , but the discussion theory of minority shareholder ' s rights protection is almost not involved . The author finds out the minority shareholder ' s equity protection in this program when consulting a lot of relevant information and cases , then the author discusses the author . The deficiency of this paper is based on the article length and the limitation of the author ' s research ability , this article is not able to face with the system construction of minority shareholder ' s rights protection in non - bankruptcy liquidation . But the author ' s writing aim is to solve the problem of minority shareholder ' s rights protection in the non - bankruptcy liquidation , and believe that with the improvement of the legal environment of our company , more scholars will pay more attention to minority shareholder ' s rights protection in the non - bankruptcy liquidation of the company .
【学位授予单位】：西南财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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