我国有限公司最低资本额制度改革研究

发布时间：2018-04-08 20:28

本文选题：有限公司　切入点：最低注册资本额　出处：《天津大学》2010年硕士论文

【摘要】：公司资本在公司存在和运转的过程中无疑是扮演着极为重要的角色。因为历来我们认为：来源于全体股东的公司资本是公司获得独立人格的必备法律要件,因此它不仅体现了股东对公司的义务,也是股东对公司承担有限责任的物质前提;公司资本是公司的财最重要的组成部分,因此在公司整个存续期间,公司资本也构成公司对外信誉的重要基础,是公司举债及债权人实现其债权的重要保证。我国的具体国情决定了其公司资本制度的独特性。然而,公司法实施以来的诸多实践已经暴露出现行资本制度的缺陷,我们应当如何认识这些缺陷？从我国的具体实际出发,借鉴中国大陆以外的公司法的成功经验对这些缺陷加以弥补,是完善我国公司法的重要方法。我国公司法有限公司最低资本额制度的建立，确有保护债权人利益等初衷，但实行中问题不少，因此我们有必要重新构造有限公司最低资本额制度。在观念上，我们应重新定位价值取向，树立新的平衡观念，将信用基础转向资产信用。在规范层面上，应对资本制度在基本原则、制约规定、内部和外部保障方面仔细考虑、规划设计。从考察角度上来看，我们必须从有限公司最低资本额制度的原始依据出发，对有限公司最低资本额制度进行透彻的分析。着眼公司治理制度（公司自治理论）和公司资本制度（资产信用理论）两个方面，对有限公司最低资本额制度进行考察。
[Abstract]:Corporate capital is undoubtedly playing a very important role in the existence and operation of the company.Because we always believe that: the company capital from all shareholders is the necessary legal requirements for the company to obtain independent personality, so it not only reflects the obligations of shareholders to the company, but also is the material premise for shareholders to bear limited liability to the company;Corporate capital is the most important part of the company's wealth. Therefore, during the whole period of the company's existence, the company's capital also forms the important foundation of the company's external reputation, and is the important guarantee for the company to borrow money and the creditors to realize their creditor's rights.China's specific national conditions determine the uniqueness of its corporate capital system.However, many practices since the implementation of the Company Law have exposed the shortcomings of the current capital system, how should we recognize these defects?From the concrete reality of our country, it is an important method to perfect the company law of our country to use the successful experience of the company law outside the mainland of China to make up for these defects.The establishment of the minimum capitalization system of the Company Law of our country has the original intention of protecting the interests of creditors, but there are many problems in its implementation. Therefore, it is necessary to reconstruct the system of the minimum capital amount of the limited company.In the concept, we should reposition the value orientation, establish the new balance idea, and turn the credit base to the asset credit.On the normative level, the capital system should be carefully considered and designed in the aspects of basic principle, restriction regulation, internal and external guarantee.From the point of view of inspection, we must make a thorough analysis of the system of the minimum capital of a limited company on the basis of the original basis of the minimum capital quota system of a limited company.Focusing on the corporate governance system (theory of corporate autonomy) and the system of corporate capital (theory of asset credit), this paper makes an investigation on the system of the minimum capital of a limited company.
【学位授予单位】：天津大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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