论商誉出资

发布时间：2017-12-31 22:33

本文关键词：论商誉出资　出处：《广东商学院》2012年硕士论文　论文类型：学位论文

【摘要】：商誉是一种蕴含着巨大经济价值的无形财产，对企业的生产经营活动发挥着日益重要的作用，企业也越来越注重商誉的开发和利用。而商誉能否作为一种生产要素直接投资到公司中实现资本化则受到学者们广泛的关注和研讨，公司立法对此也有着慎重的考虑。新修订的《公司法》虽然放宽了股东出资形态的限制，但在相关法律法规中却明确禁止了商誉出资。综合分析立法背后的原因，可知我国此做法是不可取的。为此，本文从商誉的界定入手，对商誉出资问题展开详细的阐释、论证并探讨商誉出资的制度构想，，以期能为更好的完善股东出资制度提供理论支持。全文主要内容包括：第一章，商誉及商誉出资概述。该部分从概念的缘起、会计学与法学角度对商誉的涵义进行阐述，通过分析其载体、与相关概念的厘清，从而界定商誉。接着对商誉的特殊性进行分析，并对其财产性本质等法律属性作出了分析。在此基础上探讨了商誉出资的概念与特点。第二章，我国商誉出资的立法现状及检讨。针对我国商誉出资的立法现状，论述了目前立法的局限所在，分析得出我国禁止商誉出资的悖论，而我国应逐步放宽股东现物出资形式的限制，赋予商誉作为出资形式的合法地位。第三章，商誉出资的适格性和立法必要性剖析。首先对商誉出资的适格性进行详细论述，商誉完全具备确定性、价值物的现存性、评价的可能性、可转让性的现物出资“四要件”。然后论述了商誉出资立法的必要性问题。第四章，域外商誉出资的立法考察及启示。从法律实践层面上，比较分析了两大法系国家和地区的商誉出资立法体例，进而总结其对我国的启示。第五章，构建我国的商誉出资制度。针对商誉的特殊性可能会在出资中带来消极的影响，须设计特殊规则和制度，以最大限度地消除商誉出资的负面因素。第一，从商誉出资的评估主体、方法及评估公示、检查程序等设计评估制度。第二，通过规制商誉出资的主体与客体、商誉出资的交付规则以建立完善的商誉出资履行制度。第三，规定出资者、评估人及验资人的不同责任承担，以真正有效保护其他股东和债权人的权益。第四，建议限定商誉出资的折股比例。最后，完善商誉出资的风险负担问题。通过前述具体措施和规则，以强化商誉出资的可操作性和实现其正面、积极的价值。
[Abstract]:Goodwill is an intangible property contains a huge economic value, plays an increasingly important role in the production and business activities of enterprises, enterprises pay more and more attention to the development and utilization of goodwill and goodwill can be taken as a factor of production to achieve direct investment capitalization by scholars wide attention and research company, Ltd. This is also considered. The newly revised Company Law > > although the relaxation of the restriction in the forms of capital contribution of shareholders, but in the relevant laws and regulations is clearly prohibited. The goodwill contribution reasons behind the legislation comprehensive analysis shows that our approach is not desirable. Therefore, this paper from the definition of goodwill. A detailed explanation of goodwill contribution, demonstrates and puts forward thecorresponding contribution system, in order to improve the system of shareholders in order to provide theoretical support. The main contents include:
The first chapter, the overview of goodwill and goodwill contribution. This part from the concept of the origin, the meaning of goodwill accounting and law angle are discussed in this paper, through the analysis of the carrier, to clarify the related concepts, thus the definition of goodwill. Then analysis the particularity of goodwill, and analyzes the property nature of the legal attributes. On the basis of the concept and characteristics of goodwill contribution.
The second chapter, the current situation of legislation and review our goodwill contribution. On the current legislation of goodwill contribution, discusses the limitation of the current legislation, analysis of China's ban on the paradox of goodwill contribution, China should gradually relax the shareholders in the form of physical contribution limits, endowed with legal status of goodwill as a form of capital contribution.
The third chapter, goodwill contribution eligibility and the necessity of legislation. Firstly, analysis of goodwill contribution eligibility of goodwill in detail, fully equipped with certainty, the existing value of the evaluation of the possibility of the transferability of the present contribution "four elements". Then the paper discusses the necessity ofgoodwill contribution.
The fourth chapter, the legislative inspection and Enlightenment of the foreign goodwill contribution. From the legal practice level, it compares the two major legal system countries and regions' goodwill investment legislation style, and then summarizes its inspiration to China.
The fifth chapter, the construction of China's goodwill contribution system. Aiming at the particularity of the goodwill may be a negative impact on investment, to design the special rules and regulations, to maximize the elimination of negative goodwill contribution. First, from the goodwill contribution evaluation subject, evaluation methods and publicity, procedure design and evaluation second. The system, subject and object through the regulation of goodwill contribution, delivery rules of goodwill contribution to the establishment and perfection of the goodwill contribution performance system. Third, the provisions of investor responsibility assessment and verification, different people assume, to truly effective protection of the rights and interests of creditors and other shareholders. Fourth suggestions of goodwill contribution shares limited the proportion. Finally, improve the risk burden of goodwill contribution. Through the specific measures and regulations, operational and realize the positive reinforcement of goodwill contribution, positive value.

【学位授予单位】：广东商学院
【学位级别】：硕士
【学位授予年份】：2012
【分类号】：D922.29

【参考文献】