资本认缴制度下公司债权人利益保护法律问题研究

发布时间：2018-03-13 08:19

本文选题：资本认缴制度　切入点：债权人保护　出处：《江西理工大学》2017年硕士论文　论文类型：学位论文

【摘要】：2013年我国公司法改革是对公司资本制度的重大变革,基于刺激市场活跃性、提升公司在市场竞争力的目的,新公司法废除了注册资本最低限额的规定,对缴纳比例和期限都不再强制规定而是改由章程约定。一方面其推动了创业,促进了就业并带来了经济的繁荣;另一方面对债权人利益的保护提出了挑战。在这一局面下,法律相关的配套设施亟待完善。公司资本制度与债权人利益保护是紧密相连的,通过对资本制度的改革也表明了我国公司法改革中对债权人保护观念的转变。从资本信用到资产信用理念的转变,从市场交易安全到市场交易效率的制度也发生了转变,政府的监管理念从事前监管到事后监管、从高高在上的管理者变为为人民提供帮助的服务者,都体现了认缴资本制度下对债权人保护的基本观念。通过对公司债权人保护的必要性分析指出现阶段我国需要逐步完善公司债权人保护机制。我们国家面临的主要问题是:认缴制度加剧了资本违法行为的产生,法人人格否认制度难以实现,催缴程序尚未法定化以及公司信息披露机制的不健全等问题。通过对上述问题的分析,提出相应的完善建议。首先针对法人人格否认制度的模糊性,确立法人人格否认的构成要件和适用情形成为关键,考虑到债权人举证难的现状建议举证责任倒置的调整。再结合设立前置催缴制度、严格规范公司董事、高管信义义务,确立股东出资责任加速到期制度以及完善股东出资责任加速到期四个方面进行保障强化。最后从明确公司信息披露的范围、法律责任,加强政府、社会监管进一步提升公司债权人利益保护的有效性。
[Abstract]:In 2013, the company law reform of our country was a great change to the company capital system. In order to stimulate the market activity and enhance the competitiveness of the company in the market, the new company law abolished the minimum amount of registered capital. It no longer imposes mandatory contributions and deadlines, but is instead prescribed by statutes. On the one hand, it promotes entrepreneurship, promotes employment and brings economic prosperity; on the other hand, it challenges the protection of creditors' interests. The supporting facilities related to the law are in urgent need of perfection. The company's capital system is closely linked to the protection of the interests of creditors. Through the reform of the capital system, it also shows the change of the concept of creditor protection in the company law reform of our country, the transformation from the capital credit to the asset credit concept, the system from the market transaction security to the market transaction efficiency. The concept of government regulation is from pre-regulation to post-supervision, from high management to service for the people. Through the analysis of the necessity of the protection of the creditors of the company, it is pointed out that China needs to gradually improve the protection mechanism of the creditors of the company at the present stage. The main problem is that the subscription system exacerbates the emergence of illegal capital activities. The system of denial of legal personality is difficult to realize, the procedure of calling has not yet been legalized, and the mechanism of information disclosure of the company is not perfect. Through the analysis of the above problems, First of all, in view of the ambiguity of the system of denial of legal personality, it is the key to establish the constitutive elements and the applicable situation of the denial of personality of legal person. Considering the present situation of the creditor's burden of proof, it is suggested that the burden of proof should be reversed. In combination with the establishment of a pre-payment system, the company's directors and executives' fiduciary obligations should be strictly regulated. Establishing the system of accelerating the expiration of shareholders' contribution liability and perfecting the accelerated expiration of shareholders' contribution liability. Finally, we should make clear the scope of company information disclosure, legal liability, and strengthen the government. Social supervision further improves the effectiveness of the protection of the interests of corporate creditors.
【学位授予单位】：江西理工大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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