股权出资的问题及其对策

发布时间：2018-04-15 08:11

本文选题：股权出资 + 问题　；参考：《华东政法大学》2010年硕士论文

【摘要】： 2005年《公司法》的修改为股权出资提供了法律上的依据,2009年出台的《股权出资登记管理办法》为股权出资提供了实际操作规范。但是,与其他的出资形式相比,股权出资有其无法规避的风险和弊端。我国应该从股权的特点出发,尽快出台与之相配套的补充规定,建立和完善股权出资制度。本文围绕股权的特征,分析了股权出资存在的问题,提出相关的完善和规制建议。本文约二万四千字,共分四部分。第一部分,介绍股权出资的实践,结合股权出资的特点分析其存在的问题。首先分析了股权价值不稳定的特点会弱化对公司股东和债权人利益的保护;其次分析了在股权出资中可能会出现的各种瑕疵出资行为;最后分析了股权出资行为可能会引起相互持股、虚增资本和垄断的产生。第二部分,提出完善股权出资相关制度的建议。主要从三方面进行阐述:一,在构建股权验资评估审验制度中,首先分析了现行评估制度,得出“评估报告可以为股权价值提供定价基础,最终出资各方可以协商确定股权所代表的货币出资额”的结论;其次在充分解读《股权出资登记管理办法》的基础上,得出股权出资审验的步骤和范围;最后参考其他国家的立法规定,提出了定期评估制度和出资检验公示制度。二,在发展股权托管登记制度中,分析了股权登记托管制度的优点,结合股权出资对“股权清晰、权能完整”的要求,提出非上市公司股权出资过程中股权登记托管的方法和步骤。三,针对股权出资会引起资本虚增和加重“经济泡沫”,提出限制相互持股和限制股权再投资的建议。第三部分,笔者根据股权出资会弱化对公司债权人的保护这一理念,提出施行股权出资信息披露制度。详细阐述了信息披露的内容、形式,提出在股权价值变动较大时,调整公司财报的建议;并且补充建议了对交易相关人的知情权保护。第四部分,在完善相关责任中,笔者整理了股权出资中可能出现的相关问题,分五种情况讨论分析对股权出资的影响,针对不同情况分别提出了责任承担的建议。
[Abstract]:The amendment of the Company Law in 2005 provides the legal basis for equity contribution, and the Regulation on Registration and Administration of Equity contribution issued in 2009 provides practical operational norms for equity investment.However, compared with other forms of investment, equity investment has its unavoidable risks and drawbacks.According to the characteristics of equity, China should introduce supplementary regulations as soon as possible, and establish and perfect the system of equity contribution.Based on the characteristics of equity, this paper analyzes the problems existing in equity contribution, and puts forward relevant suggestions for improvement and regulation.This paper is about 24000 words, divided into four parts.The first part introduces the practice of equity contribution and analyzes its existing problems combined with the characteristics of equity contribution.Firstly, the paper analyzes the characteristics of unstable equity value which weakens the protection of shareholders and creditors, and then analyzes various defective investment behaviors that may occur in equity contribution.Finally, the paper analyzes that equity contribution may lead to cross-ownership, fictitious capital and monopoly.The second part, put forward the suggestion of perfecting the system of equity contribution.It is mainly expounded from three aspects: first, in the construction of equity capital verification evaluation and inspection system, first of all, it analyzes the current evaluation system, and draws the conclusion that "evaluation report can provide pricing basis for equity value."The conclusion that the amount of money contribution represented by equity can be determined through negotiation is concluded. Secondly, on the basis of fully interpreting the measures for registration and management of equity contribution, the steps and scope of the examination and verification of equity contribution are obtained.Finally, referring to the legislation of other countries, the periodic evaluation system and the public inspection system are put forward.Second, in the development of equity custody registration system, the advantages of equity registration and trusteeship system are analyzed, and the requirements of equity contribution for "equity clarity, integrity of power" are analyzed.This paper puts forward the methods and steps of equity registration and custody in the process of equity contribution of non-listed companies.Thirdly, the paper puts forward the suggestion of restricting mutual shareholding and restricting equity reinvestment in view of the inflating of capital and the aggravation of "economic bubble" caused by equity contribution.In the third part, according to the idea that equity contribution weakens the protection of company creditors, the author puts forward the information disclosure system of equity contribution.This paper expounds the contents and forms of information disclosure in detail, and puts forward some suggestions to adjust the company's financial statements when the equity value changes greatly; and it also proposes the protection of the right to know to the relevant parties in the transaction.In the fourth part, in perfecting the related responsibility, the author collates the related problems that may appear in the equity contribution, discusses and analyzes the impact on the equity contribution in five situations, and puts forward some suggestions on the responsibility assumption respectively in the light of different circumstances.
【学位授予单位】：华东政法大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

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