股东虚假出资与抽逃出资民事责任分析

发布时间：2018-07-06 19:10

本文选题：虚假出资 + 抽逃出资　；参考：《复旦大学》2010年硕士论文

【摘要】： 在现代社会,公司是最主要的市场活动主体。在我国,随着社会主义市场经济体制的建立和逐渐完善,公司也愈来愈显示出重要性和影响力,也正因为如此公司的人格是否健全,公司是否是一个负责任和有能力负责任的法人,就成为人们关注的重点之一。公司法人人格的健全包括三个要素,财产独立、意思独立和责任独立,其中,财产独立是公司人格独立的基础。而公司财产的最初来源则是股东的出资,因此,就有必要关注公司法上的出资制度。出资制度是《公司法》中的重要制度,出资是股东的一项基本义务,是股东享有股东权及承担有限责任的前提。同时股东出资是公司资本形成的基础,是公司运营的物质条件,股东出资义务履行的好坏,直接影响到公司资本的充实,并进一步影响到公司人格的健全及公司债权人利益的保护。股东出资到位是股东、公司、债权人三者利益实现平衡的重要环节。但是长期以来,在我国经济生活中,却普遍存在设立公司而股东虚假出资与抽逃出资的情况。这一问题的存在,往往导致种种经济纠纷。涉及股东的出资纠纷已经成为《公司法》司法实践中最为常见的一类案件。考虑到研究股东虚假出资与抽逃出资民事责任具有明显的理论意义和现实意义以及我国法学界对于该民事责任制度的研究现状,本文选择了股东虚假出资与抽逃出资民事责任作为研究对象。本文首先对股东出资义务产生的基础作了简单介绍,并对股东出资义务的性质作了探讨。其次对于股东虚假出资与抽逃出资的民事责任进行分析,包括其对其他足额出资股东、公司本身和公司债权人的民事责任。然后对虚假出资与抽逃出资的股东转让股权后民事责任进行分析。最后,对我国现行公司立法相关规定进行了检讨,并对其完善提出一定的建议。
[Abstract]:In modern society, the company is the main body of market activities. In our country, with the establishment and gradual improvement of the socialist market economic system, the company is also showing more and more importance and influence. It is precisely because of this whether the personality of the company is sound or not, Whether the company is a responsible and responsible legal person has become one of the key concerns. The integrity of corporate personality includes three elements: property independence, will independence and responsibility independence, in which property independence is the basis of corporate personality independence. The initial source of company property is shareholder's contribution, so it is necessary to pay attention to the investment system in company law. Capital contribution system is an important system in Company Law. Capital contribution is a basic obligation of shareholders and a prerequisite for shareholders to enjoy shareholder's right and undertake limited liability. At the same time, the shareholder's capital contribution is the foundation of the formation of the company's capital and the material condition of the company's operation. The performance of the shareholder's contribution obligation directly affects the enrichment of the company's capital. And further affect the integrity of corporate personality and the protection of the interests of creditors. Shareholder contribution is an important link to balance the interests of shareholders, companies and creditors. However, for a long time, in our country's economic life, it is common to set up the company, but the shareholders' false capital contribution and the withdrawal of the capital contribution. The existence of this problem often leads to various economic disputes. Investment disputes involving shareholders have become the most common cases in the judicial practice of Company Law. Considering that it has obvious theoretical and practical significance to study the civil liability of shareholders' false capital contribution and withdrawal of capital contribution, and the current situation of the research on the civil liability system in the legal circles of our country, This article chooses the shareholder false contribution and the withdrawal capital contribution civil liability as the research object. In this paper, the foundation of shareholder's obligation to contribute is introduced, and the nature of the obligation of shareholder's contribution is discussed. Secondly, it analyzes the civil liability of the shareholders' false capital contribution and the withdrawal of the capital contribution, including the civil liability of the other fully funded shareholders, the company itself and the creditors of the company. Then it analyzes the civil liability after the transfer of shares by the shareholders who make false capital contribution and withdraw the capital contribution. Finally, the article reviews the relevant provisions of the current company legislation in China, and puts forward some suggestions for its perfection.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【参考文献】