股权出资法律问题的研究

发布时间：2018-04-25 21:30

本文选题：股权 + 股权出资　；参考：《郑州大学》2013年硕士论文

【摘要】：股权出资作为一种现代公司出资的重要手段,近几年越来越受到我国理论界和实务界的关注。当前,我国正处在社会大转型的重要时期,经济纠纷频发、多发,股权出资制度作为商事法的一个重要问题,研究和建立完善的股权出资制度具有十分重要的意义。伴随着《股权出资登记管理办法》和《公司法解释(三)》相关法律的出台,填补了我国法律在股权出资方面上的空白。但是,股权出资作为一种较新的出资形式,很多人对此还比较陌生,具体操作中还存在许多的问题。笔者主要从四个方面对股权出资进行探析,提出自己一些浅显的看法。具体来说,本文共分为四个部分：第一部分主要从股权出资的基础理论出发,介绍了股权的内涵、特征,股权出资的概念和特征,股权出资和其他相关概念的辨析。对股权和股权出资有一个全面详细的了解。第二部分一方面从英国、美国、德国、日本、台湾等国家和地区的立法实践,从资本制度本身,从资本制度的价值分析等方面来说明股权出资的适格性以及相应的立法精神,另一方面结合我国当下的经济形势和股权出资所具有的重要意义来说明股权出资十分必要。第三部分通过我国股权出资立法历程并结合具体问题找出所存在的问题,具体包括股权价值评估、验资,出资股权信息披露以及瑕疵股权出资等问题。第四部分主要是对我国股权出资的完善提出了几点对策和建议,在评估验资过程中要确定评估原则、选择评估主体、评估方法、建立定期评估、完善验资程序。在信息披露过程中要明确披露主体、披露内容、披露形式以及披露主体承担的责任和义务。
[Abstract]:As an important means of modern company capital contribution, equity capital contribution has been paid more and more attention in the theoretical and practical circles of our country in recent years. At present, our country is in an important period of social transformation, and the economic disputes are frequent and frequent. As a major problem of commercial law, the equity investment system is a major problem, and the establishment of a perfect equity investment system has been studied and established. It is of great significance. Accompanied by the introduction of the law on the management of equity investment registration and the interpretation of the company law (three), it fills the blank of the capital contribution of our country's law. However, as a new form of capital contribution, a lot of people are still unfamiliar with the capital contribution, and there are many problems in the specific operation. Mainly from four aspects of equity investment analysis, put forward some of their own simple views.
Specifically, this article is divided into four parts:
The first part, starting from the basic theory of equity capital contribution, introduces the connotation, characteristics, the concept and characteristics of equity capital contribution, the identification of equity investment and other related concepts, and has a comprehensive and detailed understanding of equity and equity investment.
The second part, on the one hand, from the United Kingdom, the United States, Germany, Japan, Taiwan and other countries and regions of the legislative practice, from the capital system itself, from the value analysis of capital system, and other aspects of the equity capital contribution and the corresponding legislative spirit, on the other hand, combined with the important significance of the economic situation and equity investment in China. It is necessary to show that the capital contribution is very important.
The third part finds out the existing problems through the legislative process of equity investment in China and the specific problems, specifically including equity valuation, capital verification, information disclosure of equity capital, and defective equity investment.
The fourth part is mainly to put forward some countermeasures and suggestions on the improvement of equity capital contribution in China. In the process of assessing and checking capital verification, we should determine the principle of evaluation, select the subject of evaluation, evaluate methods, establish periodic evaluation and improve the procedure of capital verification. In the process of information disclosure, we should make clear the subject, content, form and responsibility of the disclosure subject. Duty and obligation.

【学位授予单位】：郑州大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：D922.291.91

【参考文献】