有限公司瑕疵出资股权转让合同研究

发布时间：2018-04-04 02:54

本文选题：瑕疵出资　切入点：股权转让　出处：《江西财经大学》2010年硕士论文

【摘要】：有限责任公司瑕疵股权转让问题是理论界和实务中的热点和难点问题。在我国,股东瑕疵出资的情形屡见不鲜,表现为虚假出资和抽逃出资,股权存在瑕疵不仅会影响股东在公司各项权利的行使,而且将会对公司、其他足额出资的股东以及公司债权人的利益产生不利的影响。我国新修订的《公司法》对瑕疵股权的相关规定明显不足,瑕疵股权转让合同的效力以及转让后当事人的责任承担问题众说纷纭。本文从公司实践出发,紧密结合《公司法》、《合同法》等法规,借鉴其他国家与地区的立法与学说,试图在我国的法律体系之中进一步完善有限责任公司瑕疵出资股权转让制度。本文的基本结构如下：第一章首先从公司资本制度出发,分析了公司三大资本制度与股东出资的意义,并分类列举了瑕疵出资的表现形式(虚假出资和抽逃出资)。其次对取得股东资格标准(形式要件与实质要件)的界定来论述瑕疵出资人能否取得股东资格,然后阐述了瑕疵出资的股东权利要受一定的限制。第二章首先分析了股权转让合同的成立与生效要遵守合同法的规定,还要遵守公司法的规定；其次瑕疵股权转让合同除了具有一般股权转让合同的特征外,还具有意思表示复杂,更大的法律风险等；最后分析瑕疵股权转让合同的性质,在对内转让情形下,应该采用意思主义即合同生效即为股权转让时间；在公司对外转让情形下,应该采用债权形式主义。第三章首先对理论界存在的瑕疵股权转让合同效力的各种学术观点进行评价；其次股权转让是股东的固有权利,从维护交易秩序和平衡公司法上各参与人利益的角度出发,认定瑕疵出资股权转让合同有效更符合公司法的特征。第四章以责任对象为标准,分别讨论了瑕疵出资股东对已足额出资股东、公司、公司债权人的民事责任。首先,在对受让人是否承担责任的各种学术观点评价基础上,提出受让人应承担连带责任；其次瑕疵出资股东依照公司法、公司章程和发起人协议的规定,对其他足额出资股东承担违约责任。再次,瑕疵出资股东依照公司法的规定,对公司承担以资本充实责任为主体的特殊民事责任。最后,探讨了瑕疵出资股东对公司债权人承担责任的基础。
[Abstract]:The problem of limited liability company of defective equity transfer is a hot and difficult problem in theory and practice. In China, the situation of the defective capital contribution of shareholders is It is often seen., fraudulent investment and capital flight, equity flaws will not only affect the rights of the shareholders in the company, and will have a negative impact on the company, the other in full the shareholder and the company's creditors. The relevant provisions of defective equity < Company Law > China revised is obviously insufficient, validity of the defective equity transfer contract and the liability of the parties after the transfer problem. This paper from the company Public opinions are divergent. practice, combined with < Company Law > >, < contract law and other laws and regulations. From the legislation and theory of other countries and regions, to further improve the legal system of limited liability company flaws in China's capital equity transfer system.
The basic structure of this article is as follows:
The first chapter from the analysis of the capital system of the company, the company's three capital system and shareholder's significance, and lists the forms of defective capital contribution (fraudulent investment and capital flight). Secondly to obtain the shareholder qualification standard (formal elements and substantive elements) to discuss the definition of defective investors can obtain the shareholder qualification then, describes the defective capital contribution of shareholder rights should be subject to certain restrictions.
The second chapter first analyzes the provisions of the establishment of the equity transfer contract and the effect to comply with the contract law, but also abide by the regulations in company law; secondly, the defective equity transfer contract besides has the general characteristics of the equity transfer contract, also has the meaning of complex, greater legal risk; finally, analysis of the nature of the defective equity transfer contract, in in the transfer case, namely the contract should adopt the meaning of Marxist is the transfer of shares in the company; external transfer case, should adopt the credit formalism.
To evaluate the various academic views the third chapter on the theory of the defective equity transfer contract; secondly, the equity transfer is the inherent right of shareholders, in order to maintain the transaction order and the balance of the company law of the interests that the equity transfer contract of defective features effectively and in accordance with the company law.
The fourth chapter takes responsibility object as the standard, the company has defective capital contribution shareholders to shareholders, are discussed, the civil liability of the creditors of the company. First of all, whether in the responsibility for the transferee of the academic point of view based on the evaluation, put forward the transferee shall bear joint liability; secondly, the defective capital contribution of shareholders in accordance with the company law and the articles of association of the company. The provisions of the sponsor agreement, the other shareholders bear the liability for breach of contract. Thirdly, the defective capital contribution of shareholders in accordance with the provisions of the company law, the company undertakes the special civil liability to capital adequacy responsibility as the main body. Finally, the foundation of the defective capital contribution of shareholders liable to the creditors of the company.

【学位授予单位】：江西财经大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【引证文献】