股东现物出资法律制度研究

发布时间：2018-04-12 08:12

本文选题：现物出资 + 债权出资　；参考：《山东科技大学》2011年硕士论文

【摘要】：“现物出资”这一明确的概念在我国现行公司法中并不存在的,但是作为一种出资制度,尤其是在公司设立过程中,它却真实的存在于我们的经济生活中。该种出资制度为公司设立成本的降低提供了契机,同时也为投资人带来了实质的便利。因此,随着我国市场经济的不断发展、完善,现物出资作为一种新兴的出资方式,越来越受到大家的青睐。然而,与现金出资相比,现物出资无论是在价值把握上还是在流通方式上都具有一定的模糊性和不确定性,而它的这种属性极易被追逐最大利益的投资者所利用,从而可能造就出一种繁荣的假象,甚至是成为助长经济泡沫的摇篮,因此对现物出资制度进行规制就显得尤为重要。公司法虽然在2005年经过修订,但就现物出资制度方面仍存在一系列问题尚需解决。正是基于此背景,本文对现物出资制度做进一步研究才具有一定的前瞻性和现实意义。本文从三个方面对现物出资的相关问题展开探讨。第一部分主要通过综合分析的研究方法,首先对现物出资的基本概况进行分析,包括现物出资之概念、标的物的资格及其范围等,同时结合几种具体标的物的特殊性还对其用于现物出资的可行性做了论证；第二部分是对股东现物出资的相关制度进行评析,如现物出资的法律程序、履行及出资瑕疵和法律责任等；最后一部分是通过解析中国现物出资制度中存在的问题,借鉴国外先进经验,尤以德国和日本为例,提出建立科学完善的中国现物出资制度之设想,如放宽现物出资标的物的范围,严格现物出资遵循的程序要求,建立完善的出资责任体系,增设财产承受和事后设立制度等。
[Abstract]:The clear concept of "real capital contribution" does not exist in the current company law of our country, but as a kind of investment system, especially in the process of company establishment, it actually exists in our economic life.This kind of investment system not only provides the opportunity for the cost reduction, but also brings the substantial convenience for the investors.Therefore, with the continuous development and perfection of the market economy in our country, the real capital contribution, as a new way of capital contribution, is more and more popular.However, compared with the cash contribution, both the value assurance and the circulation mode of the real capital contribution are vague and uncertain, and this property is easily used by the investors who pursue the best interests.Thus, it may create a false sense of prosperity, or even become the cradle of economic bubble, so it is particularly important to regulate the system of property contribution.Although the company law was revised in 2005, there are still a series of problems to be solved.Based on this background, this paper has a certain forward-looking and practical significance to further study the real investment system.This article from three aspects to the real-time investment related issues to be discussed.The first part mainly through the comprehensive analysis research method, first carries on the analysis to the present object capital contribution basic situation, including the real thing capital contribution concept, the subject matter qualification and the scope and so on,The last part is to analyze the problems existing in the present investment system of China and to learn from the advanced experience of foreign countries, especially in Germany and Japan.This paper puts forward the idea of establishing a scientific and perfect investment system in China, such as relaxing the scope of the subject-matter of real property investment, strictly following the procedural requirements of the capital contribution, establishing a perfect system of liability for capital contribution, adding the system of property bearing and setting up after the event, and so on.
【学位授予单位】：山东科技大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【参考文献】