公司减资中股东权利保护

发布时间：2018-06-01 00:34

本文选题：减资 + 等比减资　；参考：《福州大学》2010年硕士论文

【摘要】：减资是公司为了市场竞争的需要而进行自我调节的手段。减资容易引发股东之间的权益冲突，侵害股东的权利，而我国公司法对减资中股东权利保护的规定过于原则和简单，缺乏可操作性，不利于减资中股东权利保护的落实。因此，本文在减资这一特定框架下研究股东权利的保护，以期完善我国减资中股东权利保护的相关规定。第一章是减资概述。探讨三种资本制度下减资的具体含义，通过对我国公司资本制度进行简要地阐述分析，明确我国资本制下减资的具体含义，即法定资本制下的减资；在明确含义的基础上，主要介绍与股东权利有重要影响的等比减资与不等比减资，实质减资与形式减资两类减资方法。第二章阐述不当减资的法律规制。首先，阐述不当减资对股东平等权的侵害和对优先股股东权利的侵害：股份平等原则在减资决议的表决过程中易发生异化从而侵害股东平等权；优先股股东基于优先股的权利特点在减资表决权受到限制，或者优先权受到侵害。其次，介绍其他国家对减资中股东权利保护的法律规定：减资中贯彻股东平等原则，主要有英美法系国家的法院审查方式和大陆法系国家在成文法中对减资中股东平等原则做出明文规定的方式；保护优先股股东在减资中的权利主要有两种方式，即法律明确规定优先股的权利和公司章程规定优先股的权利。此外，成文法系国家比较重视对减资方法的法律规定，主要有要求公司必须采用等比减资方法和要求公司告知股东减资方法两种方式。第三章是我国公司法在减资中股东权利保护规定的完善。首先对我国公司法在减资中股东权利保护现状进行分析：公司注重减资过程中股份平等原则的贯彻，却未明确规定控股股东在减资中的诚信义务，未对优先股权利做出规定和未对减资方法做出规定等。然后针对我国公司法中的缺陷，提出相应的对策完善之：第一，明确规定控股股东在减资表决中对其他股东负有诚信义务，完善股东的直接诉讼制度和股东对股东大会决议瑕疵或无效的诉讼制度；第二，优先股的权利由发行优先股的公司章程规定，但法律赋予优先股在减资过程中享有表决权；第三，要求公司在减资中遵循等比减资为原则，，不等比减资为例外的减资方法。
[Abstract]:Capital reduction is a means for companies to adjust themselves for the needs of market competition. Capital reduction is apt to lead to the conflict of rights and interests between shareholders and infringe on the rights of shareholders. However, the provisions of our company law on the protection of shareholders' rights in capital reduction are too principled and simple and lack of operability, which is not conducive to the implementation of the protection of shareholders' rights in capital reduction. Therefore, this paper studies the protection of shareholders' rights under the specific framework of capital reduction in order to improve the relevant provisions of shareholders' rights protection in China. The first chapter is a summary of capital reduction. This paper probes into the specific meaning of capital reduction under three capital systems, through the brief elaboration and analysis of the company capital system of our country, clarifies the specific meaning of reducing capital under the capital system of our country, that is, the capital reduction under the statutory capital system, on the basis of clear meaning, This paper mainly introduces two kinds of capital reduction methods: equal ratio capital reduction and unequal capital reduction, substantive capital reduction and form capital reduction. The second chapter expounds the legal regulation of improper capital reduction. First of all, it expounds the infringement of improper capital reduction on shareholders' equal rights and the infringement of preferred stock shareholders' rights: the principle of equity equality is liable to be alienated in the voting process of capital reduction resolutions, thus infringing on shareholders' equal rights; The rights of preferred shareholders based on preferred stock are restricted or their priority is infringed. Secondly, it introduces the legal provisions of other countries on the protection of shareholders' rights in capital reduction: implementing the principle of equality of shareholders in capital reduction, There are mainly the ways of court review in Anglo-American law countries and the way that civil law countries make explicit provisions on the principle of equality of shareholders in capital reduction in statutory law, and there are two main ways to protect the rights of preferred shareholders in capital reduction. The law specifies the rights of preferred stock and the rights of preferred stock under the articles of association. In addition, some countries in the legal system attach importance to the legal provisions of the capital reduction method, which mainly require the company to adopt the equal-ratio reduction method and the company to inform the shareholders of the two ways to reduce the capital. The third chapter is the perfection of shareholder's right protection in the company law of our country. First of all, the author analyzes the current situation of shareholder's rights protection in the capital reduction of company law in our country: the company pays attention to the implementation of the principle of equity equality in the process of capital reduction, but does not clearly stipulate the fiduciary obligation of the controlling shareholder in the reduction of capital. The right of preferred stock is not stipulated and the method of capital reduction is not stipulated. Then in view of the defects in our company law, the corresponding countermeasures are put forward: first, it is clearly stipulated that the controlling shareholder has the duty of good faith to other shareholders in the capital reduction vote. Second, the right of preferred stock is stipulated by the articles of association of the company issuing preferred stock, but the law gives preference stock the right to vote in the process of capital reduction. Thirdly, the company is required to follow the principle of equal-ratio capital reduction and unequal capital reduction as the exception in capital reduction.
【学位授予单位】：福州大学
【学位级别】：硕士
【学位授予年份】：2010
【分类号】：D922.291.91

【参考文献】