注册资本登记制度的改革研究

发布时间：2019-07-01 13:51

【摘要】：公司注册资本登记制度是公司准入和设立的基本制度,是公司制度的重要组成部分。自1993年我国颁布《中华人民共和国公司法》以来,我国一直实行严格的资本制度,对于注册资本登记制度的要求较高,实行注册资本实缴登记制。我国的《公司法》虽然经过几次修改,但由于经济的迅速发展,立法的滞后性凸显。2013年3月全国人大明确要求将注册资本实缴登记制改为认缴登记制,随后在2013年12月《公司法》也进行了相应的修正。这些改革对先前的公司法原理和制度带来了强烈的冲击。2014年3月1日,我国一批法律法规正式出台实施。按照国务院的部署,注册资本登记制度改革全面实施,将在公司资本及其他登记事项等方面做出重要改革,进一步放松对市场主体准入的管制,进一步降低准入“门槛”,为公司发展提供更为充分的法律支持。伴随我国经济社会形态的发展,注册资本制度在我国由强制执行到适用,由适用发展到不适用,皆因国内经济社会发展而致。因而本文结合我国当前的经济社会背景与对注册资本登记制度的需求,注册资本登记制度的最新规定以及相关经济环境,来分析探寻一套更加适用的资本登记制度。文章分五部分组成。第一部分首先对注册资本登记制度的概念、类型和价值进行论述,将注册资本登记制度的内涵和外延进行集中论述,尤其是基于法律的特色做简要分析;第二部分对国外注册资本登记制度的做法予以分析说明,总结出国外注册资本登记方面的可借鉴经验。第三部分对我国注册资本登记制度进行评析,主要介绍我国公司注册资本制度的现状和改革情况,分析我国注册资本登记制度改革后的特征以及在实行过程中面临的问题;最后,通过问题化解思路的探析,在借鉴国外先进经验与做法的基础上,对我国注册资本登记制度的改革与完善提出了相应建议
[Abstract]:The registered capital registration system is the basic system of company access and establishment, and it is an important part of the company system. Since the promulgation of the Company Law of the people's Republic of China in 1993, China has been implementing a strict capital system, which requires higher requirements for the registered capital registration system and implements the registered capital paid-in registration system. Although the Company Law of our country has been revised several times, due to the rapid development of economy, the lag of legislation is prominent. In March 2013, the National people's Congress explicitly demanded that the registered capital pay registration system be changed to the subscription registration system, and then the Company Law was amended accordingly in December 2013. These reforms have brought a strong impact on the previous principles and systems of company law. On March 1, 2014, a number of laws and regulations were formally issued and implemented in our country. According to the plan of the State Council, the reform of the registered capital registration system will be fully implemented, and important reforms will be made in the aspects of company capital and other registration items, further relaxing the control on the access of market subjects, further lowering the "threshold" for entry, and providing more adequate legal support for the development of the company. With the development of economic and social form in our country, the registered capital system is caused by the development of domestic economy and society from enforcement to application and from application to inapplicability. Therefore, based on the current economic and social background of our country and the demand for the registered capital registration system, the latest provisions of the registered capital registration system and the related economic environment, this paper analyzes and explores a more suitable capital registration system. The article is divided into five parts. The first part discusses the concept, type and value of the registered capital registration system, and focuses on the connotation and extension of the registered capital registration system, especially based on the characteristics of the law to make a brief analysis; the second part analyzes and explains the practices of the foreign registered capital registration system, and summarizes the experience that can be used for reference in the foreign registered capital registration system. The third part analyzes the registered capital registration system of our country, mainly introduces the present situation and reform of the registered capital system of our country, analyzes the characteristics of the reform of the registered capital registration system of our country and the problems faced in the process of implementation. Finally, through the analysis of the train of thought of solving the problem, on the basis of drawing lessons from the advanced experience and practice of foreign countries, this paper puts forward some corresponding suggestions for the reform and perfection of the registered capital registration system of our country.
【学位授予单位】：吉林财经大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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