股东抽逃出资法律问题研究

发布时间：2018-04-13 08:40

本文选题：出资 + 抽逃出资　；参考：《东北财经大学》2005年硕士论文

【摘要】：抽逃出资是指公司的发起人、股东在公司设立后，违反公司法有关公司资本原则和不得抽回出资的规定以及公司章程的约定，利用各种手段将其已经缴纳的部分或全部出资抽回，以达到其不出资而继续享有股东权的目的的行为。抽逃出资行为不仅导致公司资本缺陷，损害到公司及公司其他认股人的利益，更重要的是，其欺诈性和隐蔽性使得公司在营运过程中，公司的信用病态膨胀，对公司债权人和市场交易安全及整个社会构成巨大威胁。股东抽逃出资现象是司法实践中涉及《公司法》的比较常见的案件，由此而引发的股东之间权益的纠纷，股东对公司以及公司的债权人造成的利益侵害事件层出不穷。究其原因，一方面在于公司股东守法意识不强，有法不依，规避法律法规进行欺诈活动。另一方面，我国现行公司法律制度上的缺陷使股东内部未能形成出资方面的监督与制约机制，受侵害的公司及其他守法的股东、公司的债权人及其他利害关系人也难以运用民事诉讼这一救济方式对自己受损的财产进行求偿。我国2005年10月27日修订通过的《公司法》第201条规定了抽逃出资行为的法律责任。《刑法》第159条规定了虚假出资、抽逃出资罪。重刑事、行政责任等公法责任，轻民事责任，，是目前规范抽逃出资行为的立法现状。本篇论文从股东抽逃出资承担的民事责任的视角进行论述，对相关的法律、法规和司法解释进行整合，并提出了自己的见解。论文的第一部分，主要对抽逃出资行为的概述。其中介绍了抽逃出资的含义、认定、危害性以及抽逃出资与其他相关概念的区分。论文的第二部分，是本篇论文的核心部分，主要对股东抽逃出资承担的民事责任进行阐述。从以下三个方面展开，第一方面是对其他足额出资的股东的违约责任。建议公司法中应明确承担此违约责任的归责原则和具体的责任方式、设定免除抽逃出资股东权利的制度及其具体设计；第二方面论述对公司承担的民事责任。从分析公司与抽逃出资股东的关系展开，认定抽逃行为是对公司的侵权行为。由此提出了立法建议：规定公司成立后，公司对抽逃出资的股东有直接行使追缴的权利。抽逃出资使公司受到损失的，抽逃出资者应向公司承担侵权的损害赔偿责任。
[Abstract]:Withdrawal of capital contribution means that the promoters and shareholders of the company, after the establishment of the company, violate the principles of the company law concerning the capital of the company, the provisions that may not be withdrawn from the capital contribution, and the agreement of the articles of association of the company,The act of withdrawing some or all of its contributions by various means in order to continue to enjoy the rights of shareholders without capital contribution.The behavior of withdrawing capital not only leads to the defect of the company's capital, but also damages the interests of the company and its other subscribers. More importantly, its fraudulence and concealment make the company's credit inflate in the course of operation.It poses a huge threat to the security of corporate creditors and market transactions and to society as a whole.The phenomenon of shareholders withdrawing capital contribution is a common case involving the Company Law in judicial practice. As a result, the disputes between shareholders' rights and interests and the infringement of interests caused by shareholders to the company and its creditors emerge one after another.On the one hand, the reason is that the shareholders are not law-abiding, and avoid the laws and regulations for fraud.On the other hand, the defects in the current corporate legal system of our country make it impossible for the shareholders to form the supervision and restriction mechanism in the aspect of capital contribution, the aggrieved company and other law-abiding shareholders,It is also difficult for creditors and other interested parties to claim their damaged property by means of civil action.Article 201 of the Company Law revised and adopted on October 27, 2005 in China stipulates the legal liability for the act of withdrawing capital contribution. Article 159 of the Criminal Law provides for the crime of false capital contribution and withdrawal of capital contribution.Emphasis on criminal, administrative liability and other public law liability, not civil liability, is the current legislative status of the withdrawal of capital contribution.This paper discusses the civil liability of the shareholders from the angle of withdrawing capital contribution, integrates the relevant laws, regulations and judicial interpretations, and puts forward their own views.The first part of the paper, mainly on the withdrawal of capital contribution behavior overview.It introduces the meaning, the harmfulness and the distinction between the capital drawing and other related concepts.The second part of this paper is the core part of this paper.From the following three aspects, the first is to the other full-funded shareholders default liability.It is suggested that the company law should make clear the principle of liability and the specific way of liability for the breach of contract, and set up the system and the specific design of the right to exempt the shareholders from withdrawing capital contribution. The second part discusses the civil liability to the company.From the analysis of the relationship between the company and the shareholders, it is concluded that the withdrawal is the tort of the company.The legislative suggestion is that after the establishment of the company, the company has the right of direct recourse to the shareholders who withdraw the capital contribution.If the company suffers losses as a result of the withdrawal of capital contribution, the investor shall bear the liability for tort damages to the company.
【学位授予单位】：东北财经大学
【学位级别】：硕士
【学位授予年份】：2005
【分类号】：D922.291.91

【引证文献】