认缴资本制度下的公司债权人利益保护

发布时间：2018-02-20 01:55

本文关键词： 认缴资本制度债权人利益信用体系信息披露　出处：《辽宁大学》2016年硕士论文　论文类型：学位论文

【摘要】：我国市场经济不断发展,需要大量的规则进行调整,为了顺应这种发展的趋势,我国的《公司法》规定了认缴资本制度,公司股东只需认缴公司的注册资本即可成立公司。这项修改在提高了公司设立效率与降低公司设立成本的同时削弱了原有实缴资本制度下对公司债权人利益的资本担保,而我国现有的关于公司债权人利益的保护并不健全,因此在现有规定的基础上需要研究适应新资本制度环境的关于公司债权人利益保护方式。对公司债权人利益的保护不仅仅是保护该群体的利益,更是维护市场交易秩序的关键环节。目前我国企业诚信文化缺失,公司失信情况较多,在认缴资本制度下放宽出资形式的同时,更要建立健全对应的债权人保护制度来维护社会经济健康有序地向前发展。本文运用归纳、对比、分析等研究方法,从认缴资本制度的含义入手,提出我国目前关于认缴资本制度的规定,同时归纳分析在此制度下我国现有的关于公司债权人利益保护的规定,关于公司债权人利益的保护应该做出观念上的转变,并探究立法中不足的地方,在此基础上提出完善的建议。本文一共分为三个部分：第一部分首先简述认缴资本制度的含义以及我国认缴资本制度的相关规定,再分析认缴资本制度对保护公司债权人的影响；第二部分阐述我国《公司法》有关公司债权人利益保护的立法现状并对其存在的问题进行分析,目前我国的公司资本制度发生了变化,应当考虑这种改变对公司债权人利益所造成的影响,进而提出当前法律的不足之处；第三部分以我国现有关于公司债权人利益保护的规定为基础,对目前立法现状进行分析,提出相关的合理可行的完善建议,除了对现有制度的完善建议还提出了适应新的市场环境的一些新的制度建议。随着社会经济的发展,法律也应与时俱进以便适应我国具体国情解决实际问题。改革不仅仅是机遇更是新的挑战,应当深入研究我国的实践与发展状况切实解决我国特有的法律问题。我国目前关于公司债权人保护的相关制度并不完善,在认缴资本制度下维护公司债权人的利益更是任重而道远。
[Abstract]:China's market economy continues to develop, and a large number of rules need to be adjusted. In order to conform to this trend of development, the Company Law of our country stipulates the system of subscription capital. Shareholders can form a company only by subscribing to the registered capital of the company. This modification not only improves the efficiency of the establishment of the company and reduces the cost of the establishment of the company, but also weakens the capital guarantee for the interests of the creditors of the company under the original paid-in capital system. However, the existing protection of creditors' interests in our country is not perfect. Therefore, on the basis of the existing provisions, we need to study the ways of protecting the interests of the creditors of the company in order to adapt to the new capital system environment. The protection of the interests of the creditors of the company is not only to protect the interests of the group. It is also a key link in maintaining the order of market transactions. At present, there is a lack of corporate integrity culture in our country, and there are more cases of corporate dishonesty. At the same time, we are relaxing the form of capital contribution under the subscription capital system. It is also necessary to establish and improve the corresponding creditor protection system to maintain the healthy and orderly development of the social economy. This paper begins with the meaning of the subscription capital system by means of induction, comparison, analysis and other research methods. This paper puts forward the current regulations of the capital subscription system in our country, and summarizes and analyzes the existing provisions on the protection of the interests of the creditors of the company under this system, and that the protection of the interests of the creditors of the company should make a conceptual change. This paper is divided into three parts: the first part briefly introduces the meaning of subscription capital system and the relevant provisions of China's subscription capital system. In the second part, the author expounds the current situation of the legislation on the protection of the creditors' interests in the Company Law of China, and analyzes the existing problems. At present, the company capital system of our country has changed, we should consider the influence of this change on the interests of the creditors of the company, and then put forward the deficiencies of the current law; The third part is based on the existing provisions on the protection of the interests of the creditors of the company, analyzes the current legislative situation, and puts forward relevant reasonable and feasible suggestions for improvement. In addition to the suggestions for the perfection of the existing system, some new institutional suggestions for adapting to the new market environment have been put forward. With the development of social economy, The law should also keep pace with the times in order to adapt to the specific conditions of our country to solve practical problems. Reform is not only an opportunity but also a new challenge. We should deeply study the practice and development of our country and solve the specific legal problems in our country. At present, the relevant system on the protection of corporate creditors in our country is not perfect. It is a long way to protect the interests of the creditors under the capital subscription system.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2016
【分类号】：D922.291.91

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