论人力资本出资的正当性与法律障碍之克服

发布时间：2019-03-20 09:51

【摘要】：随着知识经济时代的到来,人力资本在经济活动当中的地位与日俱增,而我国《公司法》对人力资本能不能作为股东的出资方式一直不甚明确。研究人力资本出资不但具有十分重要的理论和实践意义,且对中国社会主义市场经济建设具有格外的借鉴意义。从学界研究现状看,国内外对人力资本出资的研究都还不够深入,呈现出诸多截然对立的观点。人力资本理论发轫于域外,法学意义上的人力资本是指由凝结在人体内的具有经济价值的知识、技术、能力和体力的总和所表现出的产权,其属于劳务的范畴。人力资本具有依附性、无形性、时效性、价值可变性、主观性等特征。这些特征不仅反映了人力资本与物质资本的区别,体现出自身的复杂性,而且决定了其作为出资形式存在一些物质资本所没有的阻碍。公司资本制度的首要价值目标是财产安全,兼顾保障投资自由和资本效率之价值,人力资本出资制度对于公司资本制度的上述目标实现具有显著的促进作用。现代资本信用理论走向衰落并被资产信用理论所超越,人力资本出资能促使公司资产的安全、发展等效益达到和谐统一。一般来说,英美法系国家的法律多允许人力资本出资,而大陆法系国家的立法大多不承认人力资本出资或者是仅允许无限公司进行人力资本出资。虽然国家立法层面尚未明确,但人力资本出资制度在我国地方立法层面已有许多例证。当前人力资本出资主要面临两大障碍,即与资本三原则相冲突及不利于保护债权人的利益。为此,可构建一系列相关法律制度,如人力资本评估制度、出资责任制度、股东竞业禁止制度、出资公示制度、股份处理制度以及社会监督和信用管理制度等,为人力资本出资提供制度上的保障和操作上的可能。
[Abstract]:With the advent of the era of knowledge-based economy, the position of human capital in economic activities is increasing day by day. However, the company law of our country has not made clear whether human capital can be used as shareholder's capital contribution. Research on human capital contribution not only has a very important theoretical and practical significance, but also has a special reference to the construction of China's socialist market economy. From the current situation of academic research, the domestic and foreign research on human capital contribution is not deep enough, showing a lot of opposites. The theory of human capital originated out of foreign countries. The human capital in the sense of law refers to the property right which is manifested by the sum of knowledge, technology, ability and physical strength which condense in the human body and belongs to the category of labor service. Human capital has the characteristics of dependency, invisibility, timeliness, value variability, subjectivity and so on. These features not only reflect the difference between human capital and material capital, but also reflect their own complexity, and determine the existence of some physical capital as a form of capital without obstacles. The primary value goal of the corporate capital system is property security and the value of protecting the investment freedom and the capital efficiency. The human capital contribution system plays a significant role in promoting the realization of the above-mentioned objectives of the corporate capital system. The modern capital credit theory tends to decline and is overtaken by the asset credit theory. The human capital contribution can promote the safety and development of the company's assets to achieve a harmonious and unified benefit. Generally speaking, the law of Anglo-American law system mostly allows human capital contribution, while the legislation of civil law countries mostly does not recognize human capital contribution or only allows unlimited companies to contribute human capital. Although the level of national legislation is not clear, there are many examples of human capital investment system in local legislation of our country. At present, human capital investment faces two main obstacles, that is, conflict with the three principles of capital and unfavorable to protect the interests of creditors. To this end, we can construct a series of relevant legal systems, such as the human capital evaluation system, the capital contribution liability system, the shareholder competition ban system, the capital contribution publicity system, the share handling system and the social supervision and the credit management system, etc. To provide institutional security and operational possibilities for human capital contribution.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【参考文献】