浅析股东违反出资义务的法律问题

发布时间：2018-10-05 14:42

【摘要】：公司作为经济组织形式,在我国市场经济中发挥着重要的作用,股东出资是一个非常重要的问题。对公司而言,是公司独立主体成立的前提条件,对公司债券人而言,是其判断与公司进行交易的保障,也是其他足额出资股东利益实现的基础。不同的资本制度下的股东出资义务也各不相同,随着我国社会市场经济的发展,新《公司法》应运而生,对旧的《公司法》进行了幅度较大的修改,原有的资本制逐渐完善,放宽了股东出资义务的履行,鼓励社会资源创造财富。然而任何事物都具有两面性,股东出资义务自由度提高的同时,也为股东违反出资义务带来了可乘之机,新《公司法》对股东违反出资义务规定的过于概括和简单,加之法律法规的滞后性,导致实践中股东违反出资义务的行为非常普遍,从而损害了公司、公司债权人、其他足额出资股东的利益。通过对股东出资义务的相关问题进行探讨,可把相关重要的理论和实践问题涵盖进去,解决实务中对理论问题的需求,目前理论界对于股东违反出资义务的研究较单一,理论构建尚不够系统,因此,笔者认为对股东违反出资义务的研究作用重要,也有利于法学理论的完善。本文从四个方面来论述股东违反出资义务的问题: 第一部分是对股东出资义务的法理根据进行梳理。首先从契约理论角度分析了股东出资的法律性质。其次分析了股东出资义务与资本制度之间的关系,笔者分析了不同的资本制度下不同的股东出资义务,然后对我国新公司法制度下股东出资义务展开了分析,从三个方面进行了探讨。最后,对股东资格取得与股东出资之间的对应关系进行了简要分析。第二部分笔者从概念、性质、理论分类对股东违反出资义务进行了全面的分析。由于新《公司法》的自由度,因此笔者在这部分也着重分析了特殊出资情况下,股东违反出资义务的特殊问题。第三部分是本文的重点。笔者分析了股东违反出资义务情况下,对公司、其他足额出资股东和公司债权人应该承担的责任,主要是从责任性质、归责原则及承担方式进行探讨。通过前述三个部分的分析,笔者在第四部分对于目前《公司法》规定的一些缺陷提出了自己的观点。主要论述了对股东违反出资义务的界定和对其他主体承担责任的相关问题。
[Abstract]:As a form of economic organization, the company plays an important role in the market economy of our country, and the shareholder's contribution is a very important issue. For the company, it is the prerequisite for the establishment of the independent subject of the company, for the debenture of the company, it is the guarantee of its judgment and transaction with the company, and is also the basis for the realization of the interests of other shareholders who contribute in full. With the development of China's social market economy, the new "Company Law" emerges as the times require, the old "Company Law" has been greatly modified, and the original capital system has been gradually improved. To relax the obligation of shareholders to contribute to the implementation of social resources to encourage the creation of wealth. However, everything has two sides, the freedom of shareholder's contribution obligation is improved, at the same time, it also brings the opportunity for shareholders to violate the obligation of capital contribution. The new Company Law is too general and simple for shareholders to violate the obligation of capital contribution. Combined with the lag of laws and regulations, the practice of shareholders violating the obligation to contribute is very common, thus harming the interests of the company, the creditors of the company, and other fully funded shareholders. Through the discussion of the relevant problems of shareholders' contribution obligation, we can cover the relevant important theoretical and practical problems, and solve the need for theoretical problems in practice. At present, the research on shareholders' breach of investment obligation in the theoretical circle is relatively single. Therefore, the author thinks that the research on shareholders violating the obligation of capital contribution is important and beneficial to the perfection of the theory of law. This paper discusses the shareholder's breach of the obligation to contribute from four aspects: the first part is to sort out the legal basis of shareholder's obligation to contribute. Firstly, the legal nature of shareholder's contribution is analyzed from the angle of contract theory. Secondly, it analyzes the relationship between shareholder's contribution obligation and capital system, and then analyzes the shareholder's contribution obligation under different capital system, and then analyzes the shareholder's capital contribution obligation under the new company law system of our country. Three aspects are discussed. Finally, the corresponding relationship between shareholder qualification acquisition and shareholder contribution is briefly analyzed. In the second part, the author makes a comprehensive analysis of shareholder's breach of capital obligation from concept, nature and theory classification. Because of the freedom of the new Company Law, the author also analyzes the special problems of shareholders violating the obligation of capital contribution in this part. The third part is the focus of this paper. In this paper, the author analyzes the liability of the company, other shareholders and the creditors of the company under the circumstance that the shareholders violate the obligation of capital contribution, mainly from the nature of the responsibility, the principle of imputation and the way of undertaking. Through the analysis of the above three parts, in the fourth part, the author puts forward his own views on some defects of the Company Law at present. This paper mainly discusses the definition of shareholder's violating the obligation of capital contribution and the related problems of bearing responsibility to other subjects.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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