中国公司法下的强制验资制度

发布时间：2019-07-04 18:34

【摘要】：验资制度在学界并不是一个新兴制度,但是基于各国政治、经济、文化及法律传统的不同验资制度也存在差异。中国公司法下的验资制度具有强制性,它是一项独具中国特色的法律制度。中国的强制验资制度以中国的法定资本制为起点,以保护债权人利益为其制度价值。在实践中,中国强制验资制度屡遭虚假验资、抽逃资金、个别注会职业道德沦丧等问题的重创,公信力逐年下降、存在价值也频遭质疑。因此,对中国强制验资制度未来的走向和改良措施进行探讨具有非常重要的实际意义。本文共分为五章,第一章债权人保护理论与验资制度,第二章中国强制验资制度的历史回顾,第三章中国强制验资制度的现状和存在的问题,第四章中国强制验资制度的比较法研究,第五章中国强制验资制度未来的走向和完善的途径。
[Abstract]:Capital verification system is not a new system in academic circles, but there are also differences in different capital verification systems based on the political, economic, cultural and legal traditions of various countries. The capital verification system under the Chinese company law is mandatory, and it is a legal system with Chinese characteristics. China's compulsory capital verification system takes China's legal capital system as the starting point and protects the interests of creditors as its institutional value. In practice, China's compulsory capital inspection system has been repeatedly damaged by false capital verification, withdrawal of funds, individual comments on the decline of professional ethics and so on, the credibility of which has been declining year by year, and the existing value has been frequently questioned. Therefore, it is of great practical significance to discuss the future trend and improvement measures of compulsory capital verification system in China. This paper is divided into five chapters: the first chapter is the theory of creditor protection and the system of capital verification, the second chapter is the historical review of the compulsory capital verification system in China, the third chapter is the present situation and existing problems of the compulsory capital verification system in China, the fourth chapter is the comparative law research of the compulsory capital verification system in China, and the fifth chapter is the future trend and perfect ways of the compulsory capital verification system in China.
【学位授予单位】：复旦大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D922.291.91

【引证文献】