论股权资本显著不足的认定

发布时间：2018-01-02 19:23

本文关键词：论股权资本显著不足的认定　出处：《湖南大学》2015年硕士论文　论文类型：学位论文

【摘要】：2014年3月1正式实施的新《公司法》取消了公司资本的法定最低限额,并将实缴资本制度改为认缴资本制度。在公司股东获得更多经营自由权的同时也使隐藏在最低资本数额下的公司债权人利益保护问题更加突出。公司人格否认制度是债权人在因股东滥用公司独立人格与股东有限责任危害其利益时的有效救济手段。一旦公司人格被否定,公司控制股东应为公司债务承担连带清偿责任。因此,本文试图对公司股权资本显著不足的相关问题进行探讨,以期公司债权人在股权资本显著不足情形下能更好地利用公司人格否认制度维护自身利益。股权资本显著不足在公司人格否认中占有重大的法律意义。从股权资本显著不足可推定股东存在滥用行为以及股权资本显著不足是公司人格否认的实质要件两方面论证其在公司人格否认中的重要作用。在此基础上,对股权资本显著不足进行了较为深入的理论阐述。通过对不同观点进行对比分析,明确股权资本显著不足是指公司股东投入的股权资本与公司经营规模、潜在风险严重不符,从而导致公司资本不能应对一个商业决定失败后应承担的风险。为了弥补对股权资本显著不足与股东出资瑕疵在认识上的局限,进一步阐明了二者的关系。美国作为揭开公司面纱的发源地,已具备成熟的判例法规则。考察股权资本显著不足在美国的适用情况对解决我国司法实践的混乱与不足具有重要的借鉴意义。文章的创新之处在于为股权资本显著不足的认定提供一套具有相对可操作性的方法与客观标准。判断股权资本状况应从股权资本是否满足公司正常经营的内部需求和应对外部风险时的基本偿债能力出发。因此,可将股权资本显著不足的认定标准分为行业标准和市场标准。文章的落脚点在于从认定股权资本显著不足的情形、判断股权资本不足的时间标准、股权资本显著不足的举证责任等方面提出了相关立法建议。希望对尽早出台与公司人格否认制度相适应的司法解释和案例指导制度有所裨益。
[Abstract]:In March 2014 1 the formal implementation of the new "Company Law > cancel the legal minimum capital of the company, and will be paid in capital subscribed capital system. Right to freedom more business in the shareholders of the company but also to protect the interests of creditors of the company hidden in the lowest amount of capital under the problem more prominent. The system of disregard of corporate personality is an effective remedy for creditors in the shareholders abuse the company independent personality and the limited liability of shareholders harm its interests. Once the company personality is denied, the company controlling shareholders shall bear joint liability for the debts of the company. Therefore, this paper attempts to discuss the problems related to the company's equity capital significantly insufficient, in order to creditors of the company in the equity capital significantly the case of lack of can make better use of the system of disregard of corporate personality to safeguard their own interests. Equity capital is significantly less than in disregard of corporate personality plays a major The legal significance. From equity capital is significantly less than can be presumed shareholder abuse exists significant shortage of capital and equity is demonstrated its important role in disregard of corporate personality in two aspects of substantive elements of disregard of corporate personality. On this basis, the equity capital is significantly less than the elaborated more in-depth theory. Through comparative analysis of the different point of view clearly, equity capital is significantly less than the scale refers to the equity capital and the company invested by the shareholders, the potential risk is not serious, so that the risk capital of the company can not deal with a business decision after the failure should bear. In order to make up for the defects in the limitations of understanding of equity capital shortage and significant shareholders, to further clarify the relationship between the two the United States as the birthplace of the corporate veil, case law rules have been mature. The influences of equity capital is significantly less than in the United States For China has important significance to solve China's judicial practice confusion and shortcomings. The innovation of this article is to share the significant shortage of capital that provides a set of relatively operational methods and objective standards of judgment. Equity capital from equity capital meets the internal needs and external risk to normal operation the company's solvency of the basic standard. Therefore, can be divided into equity capital was significantly less than the industry standard and market standards. The foothold is from determinationequity significant shortage of capital, lack of judgment of equity capital time standard, put forward relevant legislative proposals share the burden of proof and other significant shortage of capital. We hope to introduce as soon as possible and disregard of corporate personality benefit of judicial interpretation and case guidance system system to adapt.

【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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