有限责任制度的效应研究

发布时间：2018-03-08 09:13

本文选题：有限责任　切入点：经济分析　出处：《湖南大学》2010年硕士论文　论文类型：学位论文

【摘要】： 有限责任制度是现代公司制度的核心,是一块很好的屏障,把公司与股东隔离开来,从而将公司的责任财产限定在公司所有财产之内,保护股东免受债权人的直接追索,刺激了投资者的积极性,发展规模经济、促进公司法律制度完善等方面产生了诸多的正面效应。但随着以有限责任制度为支柱的现代公司制度在世界范围内的普及,有限责任制度本身所固有的风险外部性问题也一直为人所诟病。它容易被股东用来规避法律与侵权责任,由此造成有限责任制度被滥用的危险,这严重损害了债权人的合法权益。针对有限责任的负效应问题,各国都进行了大量理论与实践上的探索与尝试。目前最主要的是有限责任限制适用的理论工具。有限责任的限制适用理论来源于英美法系的揭开公司的面纱和大陆法系的直索责任,是指为阻止公司独立人格的滥用和保护公司债权人利益以及社会公共利益,就具体法律关系中的特定事实否认股东的有限责任,责令公司的股东对公司债权人和社会公共利益直接负责,以实现公平、正义目标之要求而设立的一种法律措施。我国新《公司法》亦引入了该项制度。有限责任限制适用是对有限责任制度很好的补充,但是只是司法规制,即事后救济,且在司法实践中难于操作和把握。只有在完善有限责任的事后赔偿机制同时,加强对公司的事前控制,建立和完善风险防范机制和配套法律,从根本遏制不法行为的发生,才能最大程度的发挥有限责任制度的正面效应。
[Abstract]:Limited liability system is the core of modern company system, and it is a very good barrier, which separates the company from the shareholders, thus limiting the liability property of the company to all the property of the company and protecting the shareholders from the direct recourse of the creditors. It stimulates the enthusiasm of investors, develops economies of scale, and promotes the perfection of corporate legal system. However, with the popularization of modern corporate system, which is based on limited liability system, The inherent risk externality of the limited liability system is always criticized. It is easy to be used by shareholders to avoid the law and tort liability, which results in the risk of abuse of the limited liability system. This seriously damages the legitimate rights and interests of creditors. With regard to the negative effects of limited liability, Many countries have made a lot of theoretical and practical explorations and attempts. At present, the most important theoretical tools for the limitation of limited liability are the application of limited liability. The theory of limited liability application comes from the unveiling of the corporate veil and the large scale of the common law system. Civil law system liability for direct claims, In order to prevent the abuse of the independent personality of the company and protect the interests of the creditors and the public interest of the company, it denies the limited liability of the shareholders on the basis of the specific facts in the specific legal relationship. Ordering the shareholders of the company to be directly responsible for the creditors of the company and the public interest of the society in order to achieve fairness, The new Company Law of our country also introduces this system. The application of limited liability limitation is a good supplement to the limited liability system, but it is only judicial regulation, that is, relief after the event. Moreover, it is difficult to operate and grasp in judicial practice. Only by perfecting the compensation mechanism of limited liability, at the same time, strengthening the prior control of the company, establishing and perfecting the risk prevention mechanism and supporting laws, we can fundamentally contain the occurrence of illegal acts. Ability to maximize the positive effects of the limited liability system.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】