股东现物出资制度研究

发布时间：2018-01-21 20:03

本文关键词： 现物出资适格性财产承受事后设立人力资本　出处：《湘潭大学》2011年硕士论文　论文类型：学位论文

【摘要】：现物出资作为一种与现金出资并列的股东出资形式,与现金出资共同担当着公司资本筹措的重要机能。相比较于现金出资,现物出资有着先天的优势。在当今公司立法以效率价值为主导的立法思想影响下,其存在有着合理性和必然性。但同时,现物出资由于在出资标的物形式、价值评估、责任追究等方面的特殊性,使其极易被出资者滥用而滋生流弊。我国现行立法关于现物出资的具体规定过于简单和原则化,这是立法者出于相对保守的立法理念,以期通过对现物出资标的物具体形式的限制,来达到避免这一特殊的出资形式所引发的实践问题而导致的。但伴随着经济的发展以及科技的飞跃,股东以现物出资形式设立公司的情形日益普遍,并且具体的标的物形式也更加多样化,经济实践要求对现物出资采取更为开放的态度,我国现行立法的相关规定明显过于滞后,已不能满足现实经济生活的需要。因此,这就要求我国公司法及相关立法对现物出资制度给予更多的关注,对其具体规定进一步完善。考察国外先进立法例,对现物出资标的物的具体形式限制都比较宽松,只要能满足标的物适格条件的财产及财产性权利,都予以允许。同时,通过对标的物价值评估制度的完善及股东事后责任追究机制的建立来有效规制现物出资行为。这样的立法模式对我国具有借鉴意义。针对我国目前现物出资制度存在的主要问题,结合公司法立法现状,文章拟从立法上放宽对现物出资标的物范围的限制、完善股东瑕疵出资责任制度、增设有关财产承受和事后设立等规避现物出资行为的规制条款、构建现物出资标的物的价值评估制度等方面,来有效构建和完善现物出资制度。
[Abstract]:As a form of stockholders' capital contribution, the cash contribution plays an important role in the capital raising of the company. Compared with the cash contribution, the present property capital contribution plays an important role in the capital raising of the company. Under the influence of the legislation thought of efficiency value, its existence has rationality and inevitability. But at the same time, the capital contribution is in the form of the subject matter of capital contribution. Because of the particularity of value assessment and liability investigation, it is easy to be abused by the investors and breed malpractice. The current legislation of our country is too simple and principled about the specific provisions of the real capital contribution. This is the legislator out of the relatively conservative legislative idea, with a view to the actual object of investment through the specific form of restrictions. But with the development of economy and the leap of science and technology, it is more and more common for shareholders to set up a company in the form of real investment. And the specific form of the subject matter is also more diversified, economic practice requires a more open attitude to the investment of property, the relevant provisions of the current legislation of our country obviously lag behind. Therefore, it requires our company law and related legislation to pay more attention to the current investment system, and further improve its specific provisions. Investigation of foreign advanced legislation cases, the specific form of the object of real investment restrictions are relatively loose, as long as the subject matter can meet the conditions of property and property rights, are allowed. At the same time. By perfecting the evaluation system of the value of the subject matter and establishing the mechanism of investigating the liability of the shareholders after the event, we can effectively regulate the behavior of the real estate contribution. This kind of legislative model is of great significance to our country. In view of the present system of the real estate investment in our country, we can draw lessons from it. The main problems. Combined with the current legislative situation of company law, the article intends to relax the scope of the scope of the object of capital contribution from the legislative point of view, and improve the liability system of shareholders' defective capital contribution. In order to effectively construct and perfect the real investment system, we should add the regulation clauses about property bearing and setting up after the event, and construct the value evaluation system of the subject matter of the real property investment.
【学位授予单位】：湘潭大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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