论自然人一人公司的注册资本限额制度

发布时间：2018-05-18 06:17

本文选题：一人公司 + 注册资本限额　；参考：《中国政法大学》2011年硕士论文

【摘要】：新《公司法》承认了一人公司的法律地位,在一定程度上突破了传统公司的社团性特征,但与此同时,我们在为一人公司“从被禁止到被允许”欣喜的同时,也应看到一人公司从“被歧视”到“被平等对待”的艰辛努力。为防止一人公司的风险,法律对其严格限制,其中表现突出的是最低注册资本制度,“最低注册资本制度,是为了防止因股份公司滥设、虚伪所造成的损害,提高股份公司制度的社会信赖而设定的。”1可以说股东有限责任是最低注册资本产生的基础,体现了法律是一门公正的艺术。最低注册资本制度被赋予保护债权人利益、防止公司滥设和维持公司法人独立人格的基本使命,但是实践的发展反应出,最低注册资本制度非但没有起到保护债权人利益的作用,而且极大的抑制了投资者的投资热情、增加了资本的闲置性。反观自然人一人公司,其最低注册资本高于普通有限责任公司最低注册资本三倍多,这道门槛使得自然人一人公司原本在竞争中的优势荡然无存,自然人一人公司在实践中的生存和发展显得举步维艰。本文以自然人一人公司作为研究对象,从最低注册资本制度切入,探讨一人公司最低注册资本的利弊,基于实践的考量以及结合国际的立法趋势,本人给出立法建议,废除自然人一人公司的最低注册资本限额,以期一人公司法律制度的再突破——资本性突破。原本由最低注册资本承担的保护债权人利益的责任的空位,不仅是通过公司法修改能够做到的,还需要进行公司法体制内外的调整和加强。本文从公司资产信用制度、法人人格否认制度、确立衍生型的一人公司的法律地位、债权人参与监督权、社会信用体系以及外部审计验资角度重新构造对债权人利益保护的屏障。第一部分是基础理论,从自然人一人公司的概念、分类以及特征,为下文阐述提供基本依据。第二部分是一人公司注册资本限额制度的现状和评析,结合自然人一人公司谈最低注册资本的利弊,进而提出废除一人公司最低注册资本制度的建议以及基本依据。第三部分是废除一人公司最低注册资本制度后的法律完善建议。从公司法制度内调整和加强以及公司法制度外的保障来着手。
[Abstract]:The new Company Law recognizes the legal status of one-man companies, which to some extent breaks through the corporate identity of traditional companies, but at the same time we are delighted that one-person companies are "forbidden to be allowed". We should also see the hard work of one-man company from being discriminated against to being treated equally. In order to prevent the risk of a one-man company, the law strictly restricts it, notably the minimum registered capital system, "the minimum registered capital system is designed to prevent damage caused by the overuse and hypocrisy of a joint-stock company," It can be said that the limited liability of shareholders is the basis of the minimum registered capital, which embodies that the law is a fair art. The minimum registered capital system is entrusted with the basic mission of protecting the interests of creditors, preventing companies from setting up and maintaining the independent personality of corporate persons, but the development of practice reflects that, The minimum registered capital system has not only failed to protect the interests of creditors, but also greatly inhibited the investment enthusiasm of investors and increased the idleness of capital. On the other hand, the minimum registered capital of a natural person one-person company is more than three times higher than the minimum registered capital of a common limited liability company. The existence and development of natural person company in practice is very difficult. This article takes the natural person one-man company as the research object, from the minimum registered capital system, discusses the advantages and disadvantages of the one-person company's minimum registered capital, based on the consideration of practice and combined with the international legislative trend, I give some legislative suggestions. To abolish the minimum registered capital limit of one-man natural person company in order to break the legal system of one-man company again-capital breakthrough. The vacancy of the responsibility to protect the interests of creditors, which was originally assumed by the lowest registered capital, is not only possible through the amendment of the company law, but also needs to be adjusted and strengthened within and outside the company law system. This article from the company assets credit system, the legal person personality denial system, establishes the derivative one-person company's legal status, the creditor participates in the supervisory power, The social credit system and the external audit capital verification angle reconstructs the barrier to the creditor's benefit protection. The first part is the basic theory, from the concept, classification and characteristics of a natural person company, to provide a basic basis for the following elaboration. The second part is the present situation and evaluation of the system of registered capital quota of one-man company, discusses the advantages and disadvantages of minimum registered capital of natural person one-man company, and then puts forward the suggestion and basic basis of abolishing the system of minimum registered capital of one-person company. The third part is the legal perfection suggestion after abolishing the minimum registered capital system of one-man company. From the company law system adjustment and strengthening as well as the protection outside the company law system to start.
【学位授予单位】：中国政法大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【引证文献】