股东抽逃出资的认定及相关法律责任制度的完善

发布时间：2018-04-04 04:34

本文选题：股东抽逃出资　切入点：认定　出处：《复旦大学》2011年硕士论文

【摘要】：公司资本是公司财产的首要组成部分,它不仅是公司法人格确立最基本且所必备的物质基础,而且是公司对外交易安全的根本保证,也是公司举债及债权人实现其债权的重要保证。公司资本的充实是公司人格健全的一个极其重要的方面,股东的出资义务是公司法规定的股东最基本的义务。对公司而言,股东出资是公司成立和存续的物质基础,是公司资本形成的最基本、最重要的途径。对公司债权人而言,股东出资是公司对其债权人承担责任的信用保证。因此,股东是否依照法律和公司章程出资,不仅会对公司、其他股东产生重要影响,也会关涉作为第三人的债权人的利益。但现实生活中,各种形式的抽逃出资现象大量存在。我国法律对于相关问题的规定尚不明确,因此,有必要对抽逃出资的相关法律问题进行研究。全文共分三章,综合运用比较、分析、归纳等方法对股东抽逃出资法律问题进行了具体分析,以期对我国公司法律制度的完善有所裨益。第一章主要是对股东抽逃出资行为的概述。具体包括股东抽逃出资行为的定义,通过对各种观点的综合分析,笔者认为股东抽逃出资是指公司股东或发起人依法履行了出资义务后,采取违反法律法规、公司章程或财务会计准则等各种非法手段,将其设立公司时所缴付的出资,部分或全部抽回的违法行为。其次,分析了股东抽逃出资产生的原因及危害。第二章主要对股东抽逃出资的事实认定进行分析。分别从主体、主观方面、客体、客观方面分析了股东抽逃出资行为的构成要件,并且通过构成要件比较抽逃出资与虚假出资、借款行为及公司减资行为的区别,更加深入地对股东抽逃出资进行认定,明确了几种非股东抽逃出资的行为。第三章主要分析我国法律对于股东抽逃出资的相关责任规定,分别以刑事立法、行政立法、民事立法的现状分析为出发点,分析了三者规定存在的不足之处及完善方案。其中,重点对股东抽逃出资的民事责任进行分析,分别分析了抽逃出资股东对公司、其他股东、债权人民事责任的性质,归责原则以及相关民事责任的实现。
[Abstract]:Corporate capital is the primary component of company property, which is not only the most basic and essential material basis for the establishment of corporate personality, but also the fundamental guarantee for the security of company's external transactions.It is also the important guarantee that the company borrows debt and the creditor realizes its creditor's rights.The enrichment of corporate capital is an extremely important aspect of the integrity of the company, and the obligation of shareholders' contribution is the most basic obligation of shareholders under the company law.For a company, shareholder contribution is the material basis for the establishment and existence of the company, and the most basic and important way for the formation of the company's capital.To the creditors of the company, shareholder contribution is the credit guarantee for the company to bear the responsibility to its creditors.Therefore, whether the shareholders contribute according to the law and articles of association will not only have a significant impact on the company, other shareholders, but also the interests of creditors as a third party.However, in real life, various forms of capital flight phenomenon exists.There is no clear stipulation on the relevant issues in our country's laws, so it is necessary to study the relevant legal issues of withdrawing capital.The full text is divided into three chapters, the comprehensive use of comparison, analysis, induction and other methods to the legal issue of shareholders to escape the specific analysis of capital contribution, in order to improve the legal system of China's corporate benefits.The first chapter is the summary of the behavior of withdrawing capital contribution from shareholders.Through the comprehensive analysis of various viewpoints, the author thinks that the shareholder's withdrawal of capital contribution means that the shareholders or sponsors of the company have fulfilled the obligation to contribute according to the law, and then take the act of violating the laws and regulations.Any illegal means, such as articles of association or financial accounting standards, to withdraw part or all of the capital contribution from the establishment of the company.Secondly, the paper analyzes the causes and harm of shareholders'withdrawal of capital contribution.The second chapter mainly analyzes the fact that shareholders withdraw capital contribution.From the subject, subjective, object and objective aspects, this paper analyzes the constituent elements of the capital contribution by the shareholders, and compares the difference between the withdrawing capital contribution and the false capital contribution, the borrowing behavior and the company's capital reduction behavior through the constituent elements.More in-depth identification of shareholders to withdraw capital, defined several non-shareholders to withdraw the behavior of capital contribution.The third chapter mainly analyzes the relevant provisions of the law of our country for shareholders to withdraw capital contribution, respectively, with the criminal legislation, administrative legislation, civil legislation as the starting point of the analysis of the status quo, analyzed the shortcomings of the three provisions and improve the scheme.Among them, the emphasis is on the analysis of the civil liability of the shareholders, and the nature of the civil liability of the shareholders to the company, other shareholders and creditors, the principle of liability and the realization of the related civil liability.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【引证文献】