公司注册资本认缴制下股东出资责任研究

发布时间：2018-06-11 20:26

本文选题：认缴资本制 + 出资瑕疵　；参考：《中国社会科学院研究生院》2017年硕士论文

【摘要】：股东的出资问题是公司资本制度的核心,完备的股东出资规则不仅关乎公司资本运营的效率,也关乎公司债权人的利益保护问题。因而,在公司注册资本认缴制下,股东的出资责任对于公司财产权益、债权人利益保护就显得尤为重要。据此,笔者认为有必要针对认缴资本制下,股东的出资责任问题做一次探讨。本文以探讨公司注册资本认缴制下股东的出资责任为核心,通过阐述现行法律体系之下股东出资责任规定的立法理由,提出公司股东出资责任的研究必要性。以公司设立时的出资责任、公司经营存续中的出资责任再到公司进入破产程序中的出资责任为主要的行文脉络,研究公司股东出资责任未如实履行的法律风险及债权人保护问题。本文首先在公司设立时的出资瑕疵部分,集中探讨了新、旧《公司法》在资本制度衔接过程中出现的股东逃避出资责任问题,并根据现行有效的法律提出股东出资瑕疵的法律解决路径。其次,本文在公司经营存续期间的股东出资责任部分,讨论了在认缴资本制下债权人比较关心的股东出资责任能否加速到期问题,从公司法、合同法和民事执行程序三个维度对该问题的解决路径做出分析和说明,并加入相关案例加以分析每种解决路径的可行性。然后,本文在公司破产程序中股东的出资责任部分,探讨了出资期限未届满股东的强制履行义务,并论证了重整程序中适用股东出资责任加速到期的必要性。最后,笔者通过提炼和总结,提出了自己对解决股东出资责任问题的制度建议,期望为解决认缴资本制下股东出资期限利益与公司债权人利益保护的再平衡问题,提出自己的拙见。本文的创新点在于,笔者通过创新性的以公司设立、公司存续经营再到公司破产程序为研究脉络,全面探讨了认缴资本制下股东出资责任的债权人保护及现有法律在认缴资本制下存在的缺漏。即以一个公司完整的生命周期为线索,分析股东出资责任问题。
[Abstract]:The issue of shareholders' contribution is the core of the company's capital system. The complete rules of shareholders' contribution are not only related to the efficiency of the company's capital operation, but also to the protection of the interests of the creditors of the company. Therefore, under the company registered capital subscription system, the shareholder's contribution responsibility is particularly important to the company's property rights and interests, the creditor's interests protection. Accordingly, the author thinks that it is necessary to make a probe into the liability of shareholders' contribution under the capitalization system. In this paper, the author discusses the shareholders' contribution liability under the system of registered capital subscription as the core, and puts forward the necessity of the research on the liability of the shareholders' contribution by expounding the legislative reasons of the provisions of the shareholders' contribution liability under the current legal system. The main lines of writing are the liability for capital contribution at the time of the establishment of the company, and the liability for capital contribution in the course of the operation of the company to the liability of the contribution of the company in the bankruptcy proceedings, This paper studies the legal risk and creditor protection of the shareholder's responsibility for capital contribution untruthfully performed by the company. Firstly, in the part of the defect of capital contribution when the company is established, this paper focuses on the problem of the shareholders evading the responsibility of capital contribution in the process of the convergence of the capital system between the old and the new company law. And according to the current effective law, the legal solution to the defect of shareholder's contribution is put forward. Secondly, in the part of shareholders' contribution liability during the period of company operation, this paper discusses whether the shareholders' contribution liability concerned by creditors can accelerate the maturity under the system of subscription capital. The three dimensions of contract law and civil execution procedure analyze and explain the solution path of this problem, and add relevant cases to analyze the feasibility of each solution path. Then, in the part of shareholders' contribution liability in the bankruptcy procedure, this paper discusses the obligation of mandatory performance of the unexpired shareholders, and demonstrates the necessity of applying the shareholder's contribution responsibility to accelerate the expiration in the reorganization procedure. Finally, through refining and summing up, the author puts forward his own system suggestions to solve the problem of shareholders' contribution liability, hoping to solve the problem of rebalancing the interests of shareholders' capital contribution period and the interests of the creditors of the company under the system of subscription capital. Put forward one's own humble opinion. The innovation of this paper lies in the author's research context through the innovative establishment of the company, the continued operation of the company and the bankruptcy process of the company. This paper probes into the creditor's protection of shareholders' contribution liability under the system of subscription capital and the shortcomings of the existing law under the system of subscription capital. Namely take a company's complete life cycle as the clue, analyzes the shareholder contribution responsibility question.
【学位授予单位】：中国社会科学院研究生院
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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