公司商誉出资研究

发布时间：2018-02-24 22:33

本文关键词： 商誉商誉出资出资形式公司出资制度　出处：《西南政法大学》2011年硕士论文　论文类型：学位论文

【摘要】：商誉出资是出资形式问题,属公司资本制度范畴。2005年修订的公司法在明文规定了货币、实物、知识产权、土地使用权这几种出资形式外,特别禁止了包括商誉在内的一些出资形式。商誉是现代社会财富的主要存在形式之一,如果不允许以商誉出资,就意味着大量的社会财富无法转化为公司的资本,这无疑是社会资源的浪费。无论从理论上分析还是从国外商誉出资的实践证明,以商誉出资能激发投资者设立公司的积极性,是公司竞争和发展的需要。但是由于商誉的抽象性和商誉价值的不稳定性,容易对公司的资本安全和债权人的安全造成威胁。基于此,本文对商誉出资所涉及的有关法律问题,进行了比较全面系统的阐述。除去引言外,全文共设五个部分,各部分的主要内容如下: 第一部分,对商誉定义的分析。该部分从法学角度和会计计量角度对商誉的定义进行了分析和阐述。并通过对相关概念的对比,对商誉定义进行了总结。第二部分,就现行公司法对商誉出资立场的分析和讨论。由于现行公司法赋予公司资本承担的担保功能,所以公司法禁止商誉作为合法出资形式的立法选择也就有了十足的理由。虽然禁止商誉出资体现了重视交易安全的良好立法愿望,但是笔者认为限定出资形式并无助于资本担保功能的实现。第三部分,商誉出资的正当性。该部分从公司经营、公司自治和商法基本价值角度论述了商誉出资的正当性。从公司经营角度讲,商誉有利于现代公司的发展,可以使公司在同行业的竞争中获得突出的竞争力,广泛的影响力和良好的公司形象;从公司自治角度讲,是否允许并接纳商誉作为公司出资来源应该由公司全体股东自主决定;从商法基本价值角度讲,商誉出资符合商法的效益价值。第四部分,商誉出资的可行性。实然和应然属于两个不同的哲学范畴,商誉出资的正当性也无法代替商誉出资的可行性,本部分从公司法理层面、出资量化标准层面和经验层面论述了商誉出资的可行性。从公司法理层面分析,商誉出资属于现物出资范畴,笔者运用学界关于现物出资标的物适格要件通说对商誉进行了分析,认为商誉符合现物出资标的物的适格要件,完全可以作为合格的出资标的物;从出资量化标准层面分析,本文介绍了管理学科对商誉研究的一些量化评价方法和经验,以期敲开我们认识商誉的大门,以更广阔的眼观看商誉。从经验层面分析,本文介绍了德国和美国有关商誉出资的有关法律条文,发达国家的立法经验可以作为我国立法的借鉴。第五部分,商誉出资制度的构建。本部分从商誉出资的评估制度、履行制度、责任制度和利益相关人的保障制度四个方面论述了商誉出资制度的构建。商誉出资的评估事关商誉的价值评定,其在商誉出资制度中处于非常重要的地位;商誉出资的履行主要包括出资主体,出资客体,交付制度和出资比例的设计;商誉出资的责任制度主要从加强评估人的民事责任,增加商誉出资人的出资责任和董事会需要承担的责任三方面进行论述;由于商誉出资还关涉到与公司相关的利益相关人的利益,所以法律也必须对他们的利益保障做出适当的制度设计。
[Abstract]:Goodwill contribution is the form of investment, company law belongs to the category of.2005 company capital system revised in the stipulated monetary, physical, intellectual property, land use rights of these kinds of investment forms, especially banned some investment forms including goodwill. Goodwill is the main form of the modern social wealth, if not allowed by means of goodwillcontribution, a large number of social wealth cannot be transferred to the company's capital, this is a waste of social resources. The analysis and practice of investment from foreign goodwill proof theoretically, with active capital goodwill can stimulate investors to set up companies, is the company's competition and development. But because the goodwill the abstract and the value of goodwill is not stable, it's a threat to the safety and security of capital creditors of the corporation. Based on this, the method of goodwill contribution involved In addition to the introduction, the full text has five parts, and the main contents of each part are as follows:
The first part is the analysis of the definition of goodwill. This part analyzes and expounds the definition of goodwill from the point of view of law and accounting measurement, and summarizes the definition of goodwill through contrasting the related concepts.
The second part analyses and discusses the current company law on goodwill contribution position. Due to the capital of the company bear the guarantee function of the current company law, so the company law prohibits goodwill as the legislative choice of legal forms of funding will have a good reason. Although the prohibition of goodwill contribution reflects the expectation of legislators to maintain transaction security, but the author that limit is not conducive to the implementation of investment in the form of capital guarantee function.
The third part, the legitimacy of goodwill contribution. This part from the company, the company autonomy and commercial law basic value discusses the legitimacy of goodwill contribution. From a business perspective, it is conducive to the development of modern company, it enables the company to obtain outstanding competitiveness in competition with the industry, extensive influence and good the company's image; from the perspective of company autonomy, whether to allow and accept goodwill as the company invested by all shareholders of the company should decide; from the basic values of commercial law, goodwill contribution is in accord with the efficiency value of commercial law.
The fourth part, the feasibility of goodwill contribution. Is and ought to belong to two different philosophical category, the feasibility of the legitimacy of goodwill contribution cannot substitute for goodwill contribution, this part from the legal level, investment level and experience level quantitative criteria and discusses the feasibility of goodwill contribution. From the analysis of company legal level, goodwill contribution belongs to physical the contribution category, using the academic circles about the object of physical capital contribution qualification said of goodwill is analyzed, that goodwill accords with the object of physical capital contribution eligibility requirements, can be used as a qualified investment subject; the analysis from the criteria of quantitative contribution level, this paper introduces the research subject of goodwill management some quantitative evaluation methods and experience, in order to open the door to watch our understanding of goodwill, goodwill with wider eyes. From the analysis of the experience level, this paper introduces the Germany and the United States The legislative experience of the developed countries can be used as a reference for the legislation of the developed countries.
The fifth part, constructing the system of goodwill contribution. This part of the goodwill evaluation system, the performance of the investment system, four aspects of the responsibility system and the stakeholders of the security system is discussed to construct the system of goodwill contribution. The value assessment of goodwill evaluation concerning goodwill contribution, is the important part of the investment in the reputation system; goodwill contribution mainly includes fulfill the main contribution, investment object, design the delivery system and the proportion of investment; goodwill contribution responsibility system mainly from the civil responsibility to strengthen the evaluation, increase the goodwill the contributors and the board of directors liability to bear the responsibility of three aspects; the goodwill contribution but also relates to the stakeholders and the company related interests, so the law must also make system design appropriate to protect their interests.

【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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