中国引进授权资本制的法律问题研究

发布时间：2018-11-17 10:11

【摘要】：资本制度无庸置疑是公司法律制度的根本,因为它不仅涉及公司运营本身,更与整个国家经济的发展休戚相关。法以经济作为基础,同时会反作用于经济。在公司资本制度的选择上,近来一直存在着法定资本制与折衷资本制和授权资本制之争,2005年公司法进行了修改,对公司出资制度实行的是较为宽松的法定资本制,即允许投资人在公司设立时认足注册资本之后在一定期限内分期缴纳。这种制度虽然与2005年新公司法颁布之前严格的实收资本制相比较为宽松,但其本质上仍然是一种法定资本制。有些学者就认为,既然立法者勇于下调最低注册资本金,并能接受分期缴纳制,不如在中国全面引进授权资本制。因为现行公司资本制度给公司的设立和运营设置了较大的障碍,不利于社会资本最大限度发挥其创作社会财富功能,不利于我国市场经济的快速发展,不符合我国目前市场市场经济发展的实际需要。任何法律制度都应当有适合其产生发展的土壤和空气,如果抛开本国的基本国情,片面地追求所谓法律制度的先进性,盲目地移植西方所谓先进的法律制度,恐怕结不出理想之果实。法定资本制与授权资本制相比较,在具体制度的设计上各不相同。法定资本制要求资本一次交足,严格限制最低注册资本,股东出资的形式有限,股东出资要经过严格的验资程序。而授权资本制一般没有最低资本的限制,公司资本也无需一次募足,股东出资形式多样,公司设立程序相对简单。公司资本制度的不同源于立法者不同的立法价值取向,即安全正义和经济效率之间的价值取舍。法定资本制可以保证公司资本的真实可靠,防止公司设立中的欺诈、投机行为,保护公司债权人的合法利益,而授权资本制可以最大限度的发挥资金的利用效率。各国选择不同的公司资本制度,真正根源在于每个国家存在不同的国内土壤和外在环境。在目前的中国,全面引进授权资本制还存在一些难以解决的法律障碍：市场机制不完善,尤其是资本证券市场不成熟；社会信用体系建设严重滞后；司法制度和司法环境也不尽如人意。在中国要想全面引进授权资本制,最大限度地发挥其制度上的优越性,就应当进一步建立培育健全我国的市场体系,尤其对资本证券市场要科学立法,加强管理；全面构建与市场经济发展相吻合的社会信用体系；大力推进司法制度改革,让司法介入公司治理纠纷法定化、制度化。
[Abstract]:There is no doubt that capital system is the root of corporate legal system, because it not only involves the operation of the company itself, but also has a close bearing on the development of the whole national economy. France takes the economy as the foundation, at the same time can counteract in the economy. In the choice of company capital system, there has been a dispute between legal capital system and eclectic capital system and authorized capital system. That is to say, investors are allowed to pay their registered capital in instalments within a certain period of time after the establishment of the company. Although this system is looser than the strict paid-in capital system before the promulgation of the new company law in 2005, it is still a statutory capital system in essence. Some scholars believe that since legislators dare to lower the minimum registered capital and accept the installment system, it is better to fully introduce the authorized capital system in China. Because the current company capital system has set a great barrier to the establishment and operation of the company, it is not conducive to the social capital to maximize its function of creating social wealth and to the rapid development of the market economy in our country. Does not accord with our country present market economy development actual need. Any legal system should have the soil and air suitable for its production and development. If we set aside the basic national conditions of our country, unilaterally pursue the advanced nature of the so-called legal system and blindly transplant the so-called advanced legal system of the West, I'm afraid it will not bear the desired fruit. Compared with authorized capital system, statutory capital system is different in the design of specific system. The legal capital system requires the capital to be handed in at one time, the minimum registered capital is strictly restricted, the form of shareholder's capital contribution is limited, and the shareholder's capital contribution must go through strict capital verification procedure. However, the authorized capital system generally does not have the minimum capital restriction, the company capital also does not need to raise in one time, the shareholder capital contribution forms are various, the company establishment procedure is relatively simple. The difference of corporate capital system stems from the legislators' different legislative value orientation, that is, the value trade-off between security and justice and economic efficiency. Legal capital system can guarantee the truthfulness and reliability of company capital, prevent fraud and speculation in the establishment of company, protect the legitimate interests of company creditors, while authorized capital system can maximize the efficiency of capital utilization. Different countries choose different corporate capital systems, the real root lies in the existence of different domestic soil and external environment in each country. At present, there are still some legal obstacles to the comprehensive introduction of authorized capital system in China: the market mechanism is imperfect, especially the capital securities market is immature, the construction of social credit system lags behind, and the construction of social credit system lags behind. The judicial system and the judicial environment are also unsatisfactory. If we want to introduce the authorized capital system in China and give full play to its system superiority, we should further establish and perfect the market system of our country, especially we should legislate scientifically and strengthen the management of the capital securities market. We should build a social credit system consistent with the development of market economy, vigorously promote the reform of the judicial system, and let the judiciary intervene in the legalization and institutionalization of corporate governance disputes.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

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