有限责任公司隐名出资探究

发布时间：2018-03-23 17:14

本文选题：隐名出资　切入点：股东资格　出处：《山东大学》2013年硕士论文

【摘要】：在现实生活中,有限责任公司的隐名出资行为非常普遍,已经成为各大媒体报导的热点和学术界关注的焦点。2011年8月30日的《经济参考报》详细地讨论了台商的隐名出资行为,在电视新闻中隐名出资的报导也经常出现。与此同时,在2011年厦门举办的“海峡两岸司法实务研讨会”上,100多名法学界学者和司法界的工作人员对公司法相关的热点问题进行探讨,隐名出资问题再一次成为焦点。正是基于上述原因,最高人民法院审时度势及时地出台了《最高人民法院关于适用中华人民共和国公司法若干问题的规定(三)》(下文简称为《公司法司法解释(三)》)。这部司法解释中,隐名出资的条文无疑是亮点,它从法律上承认了隐名出资行为的存在。但是因为隐名出资行为具有复杂性,几个条文并没有办法对其进行全面的阐释。因此,本文欲借《公司法司法解释(三)》颁布的契机,对隐名出资行为进行更加深刻和全面的探讨,以期对司法实践提供有益的借鉴。这篇文章可以分为三个部分：在第一部分中,笔者界定了本文所探讨的隐名出资行为的范围以及这种行为之间产生的法律关系。隐名出资行为的种类很多,本文采用缩小化的原则,重点讨论了有限责任公司的隐名出资行为。而后对隐名出资的背景、分类和保护的理由进行了详细的阐述。在阐述法律关系时,笔者创新性地提出了显名股东和公司的关系。在第二部分中,笔者主要讨论了在隐名出资行为中,股东资格应该如何认定以及隐名出资风险的防范与控制。首先,介绍了隐名出资股东资格确认的学说以及对各种学说的评价,然后提出了笔者所支持双重标准说及其支持理由。在隐名出资风险的防范和控制中,笔者首先提出了处理隐名出资纠纷的原则。在原则的指导下,笔者创新性地从事前签订典型的隐名出资协议和事后处理非典型的隐名出资协议两个角度讨论如何尽量减少隐名出资带来的风险。在第三部分中,笔者系统的讨论了《公司法司法解释(三)》中有关隐名出资相关条文并且提出了隐名出资在社会实践中应用的司法完善。在第四章中,笔者逐条分析新颁布的《公司法司法解释(三)》的规定以及这些条款存在的缺陷,从而进一步提出相关的立法建议,完善我国隐名出资的立法。在本文的最后的部分,笔者提出了隐名出资行为在我国司法实践中适用的情况和处理案件的步骤。本文的创新之处在于：在隐名出资关系中添加了显名股东和公司之间的关系；在处理隐名出资人与第三人关系时,引入了第三人可能为债权人的概念；把隐名出资行为分为了典型的隐名出资行为与非典型的隐名出资行为,并且以此为角度进一步论述了隐名出资风险的防范和控制。
[Abstract]:In real life, the anonymous contribution of limited liability companies is very common and has become a hot topic in various media reports and the focus of academic attention. On August 30, 2011, the Economic reference Journal discussed in detail the anonymous investment behavior of Taiwan businessmen. Reports of anonymous funding also frequently appear in television news. At the same time, In 2011, more than 100 scholars and judicial staff from the judicial circles of the two sides of the Taiwan Strait held a symposium on judicial practice across the Taiwan Strait to discuss the hot issues related to company law, and the issue of anonymous capital contribution once again became the focus. For these reasons, The Supreme people's Court promptly promulgated the provisions of the Supreme people's Court on the Application of the Company Law of the people's Republic of China (3) (hereinafter referred to as "the Judicial interpretation of the Company Law (3))". In this judicial interpretation, There is no doubt that the article of anonymous capital contribution is a bright spot. It recognizes the existence of anonymous capital contribution in law. However, because of the complexity of anonymous capital contribution, several articles can not give a comprehensive explanation to it. This article takes advantage of the opportunity of the promulgation of the Company Law Judicial explanation (3) to make a more profound and comprehensive discussion on the anonymous capital contribution in order to provide useful reference for the judicial practice. This article can be divided into three parts:. In the first part, the author defines the scope of the anonymous capital contribution and the legal relationship between it. The background, classification and protection reasons of anonymous capital contribution are discussed in detail. When the legal relationship is expounded, the author creatively puts forward the relationship between the explicit shareholders and the company. In the second part, the author mainly discusses how shareholders' qualification should be recognized and how to prevent and control the risk of anonymous capital contribution. This paper introduces the theory of qualification confirmation of dormant investment shareholders and the evaluation of various theories, and then puts forward the double standard theory supported by the author and its supporting reasons. First of all, the author puts forward the principles of handling anonymous investment disputes. Under the guidance of the principles, The author innovatively discusses how to minimize the risk of anonymous capital contribution from two angles: signing a typical anonymous investment agreement before signing a typical anonymous investment agreement and dealing with an atypical anonymous contribution agreement after the event. In the third part, the author systematically discusses the relevant provisions of the Company Law Judicial interpretation (3) and puts forward the judicial perfection of anonymous capital contribution in social practice. The author analyzes the provisions of the newly promulgated Judicial interpretation of Company Law (3) and the defects of these provisions, and then puts forward some relevant legislative suggestions to perfect the legislation of anonymous capital contribution in our country. In the last part of this paper, The author puts forward the application of anonymous capital contribution in China's judicial practice and the steps to deal with cases. The innovation of this paper lies in the addition of the relationship between the explicit shareholders and the company in the anonymous capital contribution relationship, the introduction of the concept that the third party may be the creditor when dealing with the relationship between the anonymous investor and the third party. This paper divides the anonymous investment behavior into typical anonymous investment behavior and atypical anonymous capital contribution behavior, and further discusses the prevention and control of anonymous capital contribution risk from this point of view.
【学位授予单位】：山东大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

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