股权出资问题研究

发布时间：2019-03-11 20:47

【摘要】：在现实经济生活中，以股权作为出资标的物的案例逐渐增多，但人们对股权出资到底应该如何规范操作仍然不十分明确。我国2005年10月27日修订通过的《公司法》在事实上承认股权可以作为出资的标的物，但对于股权出资在具体操作时的规范仍然是一个空白。正因为如此，笔者希望能够通过本文对股权出资行为的规范及法律制度的完善有所帮助，这也正是本文的现实意义所在。本文对股权出资的研究主要从两个大方面进行：其一是股权能否作为适格的出资标的物，对于我国的现状来说也即是论述《公司法》认可股权出资的正确性；其二是股权出资应该如何规范，使其能够趋利避害，发挥更大的积极作用。本文运用了归纳演绎、经济分析等多种方法分析了股权出资的可行性和必要性，也对股权出资以后的法律问题进行了必要的探讨，目的并非是要得出一个股权可以出资的宣言式的结论，而是通过对股权出资及其相关方面的分析，力求对完善股权出资的相关制度有所帮助。按照提出问题、分析问题、解决问题的逻辑顺序，本文除引言和结语外，分四个部分进行论述，每个大的部分又从若干个方面进行了层层递进的分析。第一部分：股权出资基本理论分析。要进行股权出资问题的研究，首先必须对股权出资的基本理论有一个明确的认识，本部分从股权、股权出资、公司资本制度三个方面进行阐释。本部分对股权的性质和特征进行了论述，，认同股权是一种独立的民事权利的学说，具有资本化、客体抽象化、商品化、具有一定风险性的特征；本部分对股权出资的性质及其与相邻概念的区别进行了探讨，认为股权出资是一种具有资本运作性质的商事法律行为，与股权转让和股权交换既有相同点，也在运行条件、所受限制、具体内容等方面存在一定的区别；本部分还对公司资本制度的原则、发展及其对出资的要求进行了分析，资本三原则的功能和地位已经发生了变化，资本的担保功能进一步弱化，但也不能完全忽视，公司资本制度对出资的评估、出资形式的比例结构、出资的履行、验资都有一定的要求。任何观点的阐述都必须有足够的理论支撑，通过对股权出资基本理论的分析，目的是认清股权和股权出资的性质，明确公司资本制度对出资的要求，只有进行了必要的基本理论探索，才有了进一步研究股权出资问题的基础。
[Abstract]:In the real economic life, there are more and more cases of equity as the object of investment, but people still do not know how to regulate the operation of equity investment. The Company Law, which was revised and passed on October 27, 2005, recognizes that the stock right can be regarded as the subject matter of the contribution, but it is still a blank for the regulation of the specific operation of the stock right contribution. Because of this, the author hopes to be able through this article to the equity contribution behavior norm and the legal system consummation has the help, this is also the realistic significance of this article. The research on equity contribution is mainly carried out from two aspects: one is whether the equity can be regarded as the appropriate object of investment, which is to discuss the correctness of the approved equity contribution in the Company Law for the present situation of our country; The second is how equity investment should be standardized, so that it can seek advantages and avoid disadvantages, play a greater positive role. This paper uses inductive deduction, economic analysis and other methods to analyze the feasibility and necessity of equity investment, and also discusses the legal issues after equity investment. The purpose is not to draw a declarative conclusion that the equity contribution can be contributed, but through the analysis of the equity contribution and its related aspects to try to help perfect the relevant system of the equity contribution. According to the logical order of putting forward questions, analyzing problems and solving problems, this paper is divided into four parts except preface and conclusion, and each big part carries on the progressive analysis from several aspects. The first part: the basic theory analysis of equity investment. In order to study the problem of equity contribution, we must first have a clear understanding of the basic theory of equity investment. In this part, it is explained from three aspects: equity, equity investment and corporate capital system. This part discusses the nature and characteristics of the stock right, which agrees that the ownership right is an independent theory of civil rights, which has the characteristics of capitalization, object abstraction, commercialization and certain risk. This part probes into the nature of equity contribution and the difference between it and neighboring concepts. It is considered that equity contribution is a kind of commercial legal act with the nature of capital operation, which is the same as the transfer of shares and the exchange of shares, and it is also in operation conditions. The limitation, the concrete content and so on have the certain difference; This part also analyzes the principles, development and requirements of the capital system. The function and status of the three principles of capital have been changed, and the guarantee function of capital has been further weakened, but it can not be completely ignored. The evaluation of company capital system, the proportion structure of the form of capital contribution, the performance of capital contribution, the verification of capital all have certain requirements. The elaboration of any point of view must have sufficient theoretical support, through the analysis of the basic theory of equity investment, the purpose is to recognize the nature of equity and equity contribution, and to clarify the requirements of the company's capital system for capital investment. Only by carrying on the necessary basic theoretical exploration, can we have the foundation of further studying the equity contribution problem.
【学位授予单位】：西南政法大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

【参考文献】