公司资本认缴制下股东出资问题研究

发布时间：2018-07-01 18:36

本文选题：公司资本 + 认缴制　；参考：《江苏大学》2017年硕士论文

【摘要】：公司资本制度的改革是2013年《公司法》修订的一大亮点,一改之前对股东出资的严格管制,取消最低注册资本额要求、取消货币出资比例限制、取消首次出资比例及出资缴纳期限的限制,还取消法定验资的要求。这些规定的取消表明,我国注册资本登记制度已由实缴制完全转变为认缴制。但由于诚信缺失、监管不足、对债权人保护不力等因素,致使在实施认缴制的过程中,发生很多的问题。因此,有必要从认缴制与股东出资的基本理论研究出发,对认缴制下存在的股东出资问题进行分析,学习国外的成功做法,结合我国《公司法》及其司法解释的规定,寻找解决问题的路径。除此之外,还需要建立健全相关配套措施,完善认缴制下股东出资法律制度。文章主要可分为五部分:第一部分对认缴制与股东出资的基本问题进行系统论述,首先从宏观上理清公司资本制度与股东出资之间的关系,再介绍目前我国对股东出资的形式要求和义务要求,总结认缴制下股东出资所具有的特点,最后除了介绍认缴制的基本理论外,还总结了实施认缴制对股东出资所带来的影响。第二部分整理了股东在实际出资过程中已经出现的问题。认缴制下股东的出资规则有着巨大的改变,在充分保证公司章程自治的同时,也在出资数额、出资期限、出资评估、虚假出资和抽逃出资的认定、未实缴股权的转让等方面出现了诸多问题。为了在认缴制下更好地保证债权人的利益,这些问题必须尽快解决。第三部分通过研究不同资本制度下对股东出资的规定,学习各国为防范交易风险而建立的相关配套措施,希望对解决我国股东出资问题能够有所裨益。第四部分主要是针对第二部分归纳的相关问题,充分运用我国现有的法律规则,联系实际,提出解决问题的办法,具体说来包括:倡导理性设立公司、对出资期限自由的限制、明确错误评估的责任承担、虚假出资、抽逃出资行为的界定和处理、确定未实缴股东的股权转让效力。第五部分借鉴国外的成熟做法,在我国建立健全催缴制度、公司法人人格否认制度和信息公示制度,通过这三个制度的建立来完善认缴制下股东出资法律制度。实施认缴制符合全球范围内公司资本制度改革的大趋势,有助于中国经济的发展。又因为我国正处于认缴制施行的初期阶段,所以会不可避免地出现很多问题,只要能够及时发现问题并妥善解决问题,或者通过建立相关制度防患于未然,认缴制在我国的发展前景仍然是值得期待的。
[Abstract]:The reform of the company's capital system is a bright spot in the revision of the Company Law in 2013. The limitation of the proportion and time limit of the initial contribution and the requirement of legal capital verification are abolished. The cancellation of these regulations indicates that the registration system of registered capital in our country has completely changed from paid-in system to subscription system. However, due to the lack of good faith, inadequate supervision, weak protection of creditors and other factors, there are many problems in the process of implementation of subscription system. Therefore, it is necessary to start from the basic theoretical research of subscription system and shareholder's contribution, analyze the problems of shareholder's capital contribution under subscription system, study the successful practices of foreign countries, and combine the provisions of our country's Company Law and its judicial interpretation. Find a way to solve the problem. In addition, we also need to establish and improve the relevant measures to improve the legal system of shareholder contribution under the subscription system. The article can be divided into five parts: the first part systematically discusses the basic problems of subscription system and shareholders' capital contribution. Firstly, it clarifies the relationship between corporate capital system and shareholders' capital contribution from a macro perspective. Then it introduces the formal and obligation requirements of shareholders' contribution in our country, summarizes the characteristics of shareholder's contribution under the subscription system, and finally summarizes the influence of the subscription system on the shareholders' capital contribution in addition to the basic theory of the subscription system. The second part collates the problems of shareholders in the process of actual capital contribution. The rules of shareholders' contribution under the subscription system have been greatly changed. While fully guaranteeing the autonomy of the articles of association of the company, they are also in the determination of the amount of capital contribution, the period of contribution, the evaluation of contribution, the false contribution and the withdrawal of capital contribution. There are many problems in the transfer of unpaid-up shares. In order to better guarantee the interests of creditors under subscription system, these problems must be resolved as soon as possible. The third part studies the provisions of shareholders' contribution under different capital systems and studies the relevant supporting measures established by various countries to guard against transaction risks. It is hoped that it will be helpful to solve the problem of shareholders' capital contribution in China. The fourth part is mainly aimed at the related problems summarized in the second part, making full use of the existing legal rules of our country, connecting with the reality, putting forward the solution to the problem, including: advocating the rational establishment of the company, restricting the free period of the capital contribution. Define and deal with the responsibility of misevaluation, false capital contribution and withdrawal of capital contribution, and determine the transfer effect of unpaid-up shareholders. The fifth part draws lessons from the foreign mature practice, establishes and consummates in our country the call system, the company legal person personality denial system and the information publicity system, through the establishment of these three systems, consummates the shareholder contribution legal system under the subscription system. The implementation of subscription system is in line with the global trend of corporate capital system reform and contributes to the development of China's economy. And because our country is in the early stages of implementing the subscription system, there will inevitably be a lot of problems, as long as problems can be detected and solved properly, or through the establishment of relevant systems to prevent trouble. The prospect of subscription system in our country is still to be expected.
【学位授予单位】：江苏大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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