劳务出资若干法律问题研究

发布时间：2018-10-24 20:32

【摘要】：在出资形式上,货币是公司实务中最为广泛也是世界各国最为首肯的出资形式。货币以外的财产的出资形式虽然也被各国公司法所肯定,但由于存在超额评估从而损害其他货币出资股东和债权人利益的可能性,因而均为各国公司法所规制。劳务不能成为公司的出资形式已成了各国公司法的基本认识。尽管货币和实物是公司经营中不可或缺的要素,但是相对一些公司来说,为了获得更好的经营佳绩,更为重要的却有可能是人才和技术。从货币出资到实物出资,再到技术,权利等无形财产的出资,出资形式随着社会的发展不断丰富发展趋向无形化。劳务出资是指已经或将要交付的劳动或工作作为股东向公司的出资,从而取得股东资格并分享企业利润。在我国,由于法定资本制和资本信用所决定的对出资标的偿债功能的要求,公司法未予承认,它被排除在法定出资形式之外。然而实践当中股东对公司投入劳务并且要求获得相应股权的情形却也不在少数,近年来推行的经理层持股员工持股股票期权计划等方式,都存在以管理人和公司职员对公司或服务投入获取公司股权的安排和需要。新《公司法》改变了原《公司法》中所采用的单纯列举方式,作出了开放性的规定。对非货币的出资形式要求是“可以用货币估价并可以依法转让”,显示出了更大的合理性与灵活性,从而也为劳务出资提供了一个契机。出资形式的条件与资格是由公司资本制度的功能及价值目标决定的,“务资本是否具备出资的适格性”这一问题必须在公司资本制度的总体框架下分析与回答。本文分析了公司资本制度与出资的关系,从理论上肯定了劳务资本作为出资形式的必要性与合理性。但是理论上的合理性并不完全等同于实践中的可行性,劳务出资必然要涉及到一系列法律制度的设计。由于劳务本身所具有的一些特殊属性,再加上外在的评估上难度及带来的不确定性,作为出资形式其作用的发挥实践中还需要辅以相关的法律制度。正是出于这一目的,本文先从劳务的概念出发,对劳务特性的分析,尝试性地作出一些制度安排。对于如何建立劳务出资具体制度这一问题上,本文既通过对国外劳务出资的立法模式进行考察和借鉴,也对我国股东出资形式相关地方性规定进行了分析,运用比较分析的方法,总结与借鉴实现制度创新。本文通过设计与建立评估制度、任制度等一系列制度,扬长避短,使劳务出资具有实践可行性。
[Abstract]:In the form of capital contribution, currency is the most widely accepted form of investment in corporate practice. Although the form of capital contribution of property other than currency is also affirmed by the company law of various countries, it is regulated by the company law of various countries because of the possibility of over-evaluation and damage to the interests of shareholders and creditors of other currencies. The labor service cannot become the company's capital contribution form has already become the basic understanding of the company law of each country. Although money and physical goods are essential elements of a company's operations, it is likely that talent and technology are more important than some companies in order to achieve better performance. With the development of the society, the form of capital contribution, from the money contribution to the in-kind contribution, to the technology, the right and the other intangible property, is becoming more and more intangibles. Labor contribution refers to the labor or work that has been or will be delivered as the contribution of shareholders to the company, so as to obtain the qualification of shareholders and share the profits of the enterprise. In China, due to the legal capital system and capital credit decided by the debt-servicing requirements, the company law is not recognized, it is excluded from the legal form of capital contribution. However, in practice, there are not a few cases in which shareholders put in labor services to the company and are required to obtain the corresponding shares. In recent years, the executive layer shareholding employee stock option plan has been implemented in such ways as the stock option plan. There are arrangements and needs for managers and employees to invest in the company or services. The new Company Law has changed the simple enumeration method used in the original Company Law and made the open regulation. The requirement of non-monetary capital contribution is "can be evaluated by money and can be transferred according to law", which shows greater rationality and flexibility, and thus provides an opportunity for labor service investment. The condition and qualification of capital contribution form is determined by the function and value goal of the company capital system. The question of whether the service capital has the suitability of capital contribution must be analyzed and answered under the overall framework of the company capital system. This paper analyzes the relationship between corporate capital system and capital contribution, and confirms theoretically the necessity and rationality of labor capital as a form of capital contribution. However, the rationality in theory is not equal to the feasibility in practice. The investment of labor services must involve the design of a series of legal systems. Due to some special attributes of labor service, and the external evaluation difficulty and uncertainty, as a form of capital contribution its role in practice also needs to be supplemented by relevant legal system. It is for this purpose that this article starts from the concept of labor services, analyzes the characteristics of labor services, and tries to make some institutional arrangements. On the question of how to establish the specific system of labor capital contribution, this paper not only investigates and draws lessons from the legislative model of foreign labor capital contribution, but also analyzes the relevant local regulations of the form of shareholder's contribution in our country. Use the method of comparative analysis, summarize and use for reference to realize the system innovation. This paper designs and establishes a series of systems, such as evaluation system, Ren system, etc.
【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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