引入美国式有限责任企业制度的理论分析及制度设计

发布时间：2018-03-26 05:09

本文选题：美国式有限责任企业LLC　切入点：优劣势　出处：《华东政法大学》2013年硕士论文

【摘要】：美国式有限责任企业（Limited Liability Company,以下简称：LLC）是一种全新企业组织形式，其完美融合了单重征税、有限责任和灵活的管理机制这三大特点，在美国颇受中小企业投资者的欢迎，获得了蓬勃发展。有统计显示，目前百分九十以上的美国中小企业选择LLC作为其企业组织形式。有鉴于其在促进中小企业发展、扩大就业，繁荣经济方面的积极作用，，许多国家和地区都在考虑引进美国的LLC制度。对于这个问题，我国的商法学界也进行了广泛讨论，目前的理论研究重点在于是否应当引入这一制度。本文即试图对这一问题进行分析，并提出相关建议。本文除引言和结论外，分为三个部分。第一章先介绍了美国式有限责任企业（LLC）制度的概念和内涵，产生和发展的历史。进而归纳出这一制度的法律特征，再根据其法律特征分析美国式有限责任企业（LLC）制度的优劣势。为之后的讨论打下基础。第二章先是定义了中小企业并阐明了中小企业的制度需求。进而将我国现有制度与美国式有限责任企业(LLC)制度进行比较分析，从而发现我国现有制度在满足中小企业制度需求方面的不足，并由此得出引入美国式有限责任企业(LLC)制度的必要性。进而阐明引入美国式有限责任企业(LLC)制度的原因，即该制度即契合中小企业投资者的制度需求，又契合立法者的制度需求。第三章是在确定了有必要引入美国式有限责任企业(LLC)制度这一大方向后，规划引入美国式有限责任企业(LLC)制度的具体三个步骤：第一步先引入美国式有限责任企业(LLC)的部分元素改造我国现有立法以满足急迫的制度需求；第二步完善法人人格否认制度，保障交易安全，扫除引入美国式有限责任企业(LLC)制度的障碍；第三步制定有中国特色的有限责任企业法。
[Abstract]:Liability Company is a new form of enterprise organization. It perfectly combines the three characteristics of single taxation, limited liability and flexible management mechanism. It is popular with small and medium-sized enterprise investors in the United States. The statistics show that at present more than 90 percent of American SMEs choose LLC as their form of organization. In view of its positive role in promoting the development of small and medium-sized enterprises, expanding employment, and prospering the economy, Many countries and regions are considering the introduction of the LLC system in the United States. The present theoretical research focuses on whether or not to introduce this system. This paper attempts to analyze this problem and put forward some relevant suggestions. In addition to the introduction and conclusion, this paper is divided into three parts. The first chapter introduces the concept and connotation of American limited liability enterprise (LLC) system, the history of its emergence and development, and concludes the legal characteristics of the system. According to its legal characteristics, the author analyzes the advantages and disadvantages of the American LLC system, which lays the foundation for the later discussion. The second chapter first defines the small and medium-sized enterprises and clarifies the institutional needs of small and medium-sized enterprises, and then compares the existing system of our country with that of American limited liability enterprises (LLC). From this, the author finds out that the existing system of our country is insufficient in meeting the system demand of small and medium-sized enterprises, and concludes the necessity of introducing the American limited liability enterprise (LLC) system, and then clarifies the reasons for the introduction of the American limited liability enterprise (LLC) system. This system not only meets the institutional needs of small and medium-sized investors, but also meets the needs of legislators. The third chapter is to determine the need to introduce the American limited liability enterprise LLC) system this general direction, The first step is to introduce some elements of American limited liability enterprise (LLC) to reform the existing legislation to meet the urgent needs of the system. The second step is to perfect the legal personality denial system, to guarantee the transaction security, to remove the obstacle of introducing the American limited liability enterprise (LLC) system, and the third step is to formulate the limited liability enterprise law with Chinese characteristics.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D971.2;D922.291.91

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