我国《公司法》中归入权制度研究

发布时间：2018-11-02 15:09

【摘要】：我国公司归入权制度主要规定在《公司法》第一百四十八条和《证券法》第四十七条中。目前多数公司都采取所有权和经营权相分离的管理模式,在这种模式下,公司归入权作为公司在董事和高管违反忠实义务时取得救济的一项重要手段,它于实践中是否能够达到充分维护公司利益的目的,这是我们应该加以重视的问题。本文主要结合《公司法》第一百四十八条,通过分析总结司法审判中的案例,对公司归入权在实际运用中的状况进行论述,并对这一问题进行阐释,提出几个公司归入权在适用过程中出现的主要问题,并联系我国《公司法》一百四十八条对公司归入权制度的规定,给出相关建议。本文首先是绪论,文章主体部分按照“提出问题——分析问题——解决问题”的写作思路,分成三大章节来论述,首先是在分析和归纳案例的基础上,提出公司归入权在适用中出现的问题,然后结合四个典型案例对提出的问题进行具体分析,找出问题发生的原因,最后把我国公司归入权制度和其他相关制度进行比较,试图借鉴和利用其他救济手段来解决归入权在适用过程中出现的问题,并对如何完善我国《公司法》第一百四十八条规定的公司归入权制度提出两点建议。本文认为对于公司归入权在司法实践中出现的问题,在一些特殊情况下可以借鉴不当得利制度、无因管理制度、损害赔偿请求权制度和利润剥夺请求权制度来解决。但是这些制度并不能完全取代公司归入权,很容易受到条件限制,有局限性,因此还应该对我国《公司法》一百四十八条出现的法律缺陷进行完善。本文建议通过法律解释的方式完善归入权的适用对象,同时平衡当事人在公司归入权行使过程中当事人双方的举证责任。希望这些建议能成为公司归入权在实践运用中的参考,并且能够为促进我国公司归入权制度的完善提供支持。
[Abstract]:The system of corporate subsumption in our country is mainly stipulated in Article 148 of Company Law and Article 47 of Securities Law. At present, most companies adopt the management mode of separation of ownership and management right. In this mode, corporate ascription right is regarded as an important means for the company to obtain relief when directors and executives violate the duty of loyalty. Whether it can fully protect the interests of the company in practice is a problem we should pay attention to. In this paper, combined with Article 148 of Company Law, by analyzing and summarizing the cases in judicial trial, this paper discusses the situation of the application of corporate taxing right in practice, and explains this problem. This paper puts forward some main problems in the process of application of corporate taxing rights, and puts forward some relevant suggestions according to the provisions of 148 articles of Company Law of our country on the system of corporate taxing rights. The main part of the article is divided into three chapters according to the thinking of "posing questions-analyzing problems-solving problems", first of all, on the basis of analysis and induction of cases, Put forward the problems that appear in the application of corporate taxing right, then combine four typical cases to carry on the concrete analysis to the question, find out the reason of the problem, and finally compare our country's corporate taxing right system with other related systems. This paper attempts to use other relief means to solve the problems in the application of the right of ascription, and puts forward two suggestions on how to perfect the system of the right of corporate ascription as stipulated in Article 148 of the Company Law of our country. This paper holds that the problems arising in the judicial practice can be solved by the improper enrichment system, the non-cause management system, the damage compensation claim system and the profit deprivation claim system under some special circumstances. However, these systems can not completely replace the right of incorporation of companies. They are easy to be restricted by conditions and have limitations. Therefore, we should perfect the legal defects in Article 148 of Company Law of our country. This paper proposes to perfect the applicable object of the right of ascription by means of legal interpretation and to balance the burden of proof of both parties in the process of exercising the right of corporate ascription. It is hoped that these suggestions can serve as a reference for the practical application of corporate taxing rights and provide support for the improvement of corporate taxing rights system in China.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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