论公司资本认缴制下债权人利益的保护制度

发布时间：2018-03-13 15:28

本文选题：公司资本制度　切入点：债权人保护　出处：《青岛大学》2017年硕士论文　论文类型：学位论文

【摘要】：为顺应市场发展的变化,契合“大众创业,万众创新”的时代精神,我国在2013年颁布了新修订的《公司法》,围绕公司资本制度展开了一系列改革,改革的主要内容包括:实行认缴资本制,取消最低注册资本,取消货币出资比例以及出资期限的限制。总的来说,这一变革使得过去由国家严格管制公司资本的状况发生了根本改变,把公司资本的相关事项交由股东和公司自治,降低了公司设立的门槛,对于鼓励创新创业活动,增强市场活力起到了巨大的促进作用。但本次改革在带来市场繁荣的同时也带来了债权人保护方面的新问题。注册资本的债权利担保功能被明显弱化,之前借助公司注册资本来保障债权人利益的机制难以继续发挥作用。如何在新的公司资本制度下更好的保护债权人利益,成为了一个亟待解决的问题,也就是本文的研究目的。笔者认为本次公司资本制度改革对于债权人利益保护造成的不利影响主要包括:增加债权人判断交易公司资产的困难、增加了债权人受偿的风险、公司外观信用标示被严重削弱、公司年度资产负债情况难以把握四个方面。资本制度的变化之所以会对债权人保护造成如此的不良影响主要是因为我国现行的债权人保护制度存在着缺陷,公司信息披露制度,公司法人格否认制度,董事、高管的责任制度三个方面都或多或少存在着问题。针对以上问题,笔者认为可以通过确立合理的信息披露原则,对强制性信息披露的内容做出明确规定,拓宽信息披露渠道,强化不实信息披露的民事责任等方面来完善信息披露制度,通过增加人格否认制度的使用条件,明确人格否认制度的主体范围,健全人格否认制度适用的行为要件等方面来完善公司的人格否认制度。通过明确董事高管应当承担责任的具体情形,完善董事高管的民事责任制度等方式来完善董事高管的责任制度。
[Abstract]:In order to adapt to the change of market development and accord with the spirit of "mass entrepreneurship and innovation", in 2013, our country promulgated the newly revised Company Law, which carried out a series of reforms around the company capital system. The main contents of the reform include the implementation of the subscription capital system, the abolition of the minimum registered capital, the abolition of the ratio of monetary contributions and the limitation of the duration of the contribution. This change has led to a fundamental change in the situation in the past when the state strictly controlled corporate capital, handing over matters related to corporate capital to shareholders and corporate autonomy, lowering the threshold for the establishment of companies, and encouraging innovative entrepreneurial activities. Enhancing market vitality has played a huge role in promoting the market. But this reform has not only brought about market prosperity but also brought about new problems in the protection of creditors. The creditor's interest guarantee function of registered capital has been significantly weakened. It was difficult for the mechanism to protect the interests of creditors with the help of company registered capital before. How to better protect the interests of creditors under the new company capital system has become a problem to be solved urgently. The author believes that the adverse effects of the company capital system reform on the protection of creditors' interests mainly include: increasing the difficulty for creditors to judge the assets of the trading company and increasing the risk of creditors being compensated. The company's external credit mark has been severely weakened, It is difficult to grasp the annual assets and liabilities of a company in four aspects. The reason why the change of capital system has such a bad effect on the protection of creditors is mainly because the current creditor protection system of our country has defects, the company information disclosure system, There are more or less problems in the system of denial of corporate personality, the responsibility of directors and executives. In view of the above problems, the author thinks that we can establish the principle of reasonable disclosure of information. The content of mandatory information disclosure is clearly stipulated, the channel of information disclosure is widened, the civil liability of false information disclosure is strengthened, and the system of information disclosure is perfected by increasing the conditions of using the system of personality denial. Make clear the subject scope of the personality denial system, perfect the behavior elements of the personality denial system to perfect the personality denial system of the company. Perfecting the civil liability system of directors and executives to perfect the responsibility system of directors and executives.
【学位授予单位】：青岛大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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