我国公司资产信用制度下债权人权益保护研究

发布时间：2018-03-14 08:03

  本文选题：资产信用制度　切入点：公司债权人　出处：《首都经济贸易大学》2017年硕士论文　论文类型：学位论文

【摘要】：从会计角度分析,公司的资产等于所有者权益加负债,所有者权益是股东投入到公司的资本,其实质是一种所有权。而负债对应的是债权人的债权,其实质是一种请求权。一方面请求权相对于所有权来说效力较弱,另一方面股东是公司最高权力者而债权人没有经营管理权,这些原因造成了债权人权益更需要法律给予一定保护,以平衡股东和债权人的权益,只有这样才能使公司能持续地融到债权资本,保持权益平衡。随着经济的发展,2006年《公司法》中的部分内容已经不再满足我国市场经济的发展要求,在此背景下,2013年我国《公司法》进行了一次重大修改,本次《公司法》修改的主要内容有三个方面:第一是规定在公司登记时无需再递交相关验资报告,工商登记的事项也不再包括实收资本,从而大大简化了公司相关登记事项和登记文件;第二是资本认缴制度得以确立,也就是股东在设立公司时不再需要实缴资本,而只需要在公司章程中约定出资方式、期限,也就是将之前施行的注册资本实缴登记废除了;第三是将普通的股份有限公司和有限责任公司的最低注册资本制度废除(其中不包括银行、非银行金融机构等特殊行业的企业)。2013年我国《公司法》对这三个方面内容的修改是公司法上的一次重大变革,不仅改变了传统的资本制度,使得与资本制度对应的信用制度也开始变革。在我国传统的法定注册资本制度下对应的是资本信用制度,而事实上这种资本信用制度并不能给债权人提供充分的保护。通常而言,资本仅仅代表了公司成立时的登记数额,它并不是一直同公司的实际资产额等同。因为在公司的经营过程中还伴随着盈利或亏本,所以公司实际资产额是不断变动的,同公司资本有很大差别。而这种差别还会随着公司经营期限的变长而扩大,如果经营期限越久,其对债权人保护自己权益的参考价值就越弱。与资本信用制度相比,资产信用制度具有巨大的优越性。在资产信用制度下,债权人关注的不再是公司注册时的恒定不变资本,而是应该关注根据公司经营状况随时变化的资产,而随时变化的资产才可以为债权人的权益提供充分的保护。从资本信用到资产信用不仅是法律法规的变化,更是一种理念的改变。但必须要认识到的是,我国目前还处于从资本信用到资产信用过渡的阶段,资产信用制度还存在很多问题。由于相关配套法律法规还没建立,使得公司法的这三个方面的改变对我国债权人权益的保护造成了不利影响。为了更好地保障债权人的权益,我们必须不断地完善资产信用制度,以使其更好地发挥其优越性。文章最后提出了五点在资产信用制度下,保障债权人权益的建议,既包括法律法规层面,也包括信用体系的建立以及公司的内部治理。希望这一系列的改进措施,可以促进资产信用制度在我国的建立和完善,在充分保障债权人权益的基础上,繁荣我国的市场经济。
[Abstract]:Analysis from the perspective of accounting, the company's assets and liabilities equal to the rights and interests of the owners, owners' equity shareholders into the company's capital, its essence is a kind of ownership. While the liabilities corresponding to the creditor's rights, its essence is a kind of right of claim. A claim with respect to all right is less effective, on the other hand, shareholders are the highest power company and the creditors have no right of operation and management, the causes of the creditor's rights and interests need to give some legal protection, in order to balance the interests of creditors and shareholders, the only way to enable the company to continue to maintain financial debt capital, the balance of interests. With the development of economy, part of company law in 2006 < > has no longer meet the requirements of our market economy, under this background, in 2013 China's "company law" conducted a major revision, the main content of the revised Company Law > < Three aspects: the first is the provisions of the registration of the company will no longer need to submit verification report, business registration matters no longer include the paid up capital, which greatly simplifies the relevant registration matters and registration documents; second is the capital subscribed system has been established, also is the shareholders in the company set up when you no longer need to paid in capital but only agreed in the articles of contribution, deadline, registered capital is prior to the implementation of the paid registration was abolished; third is the ordinary Limited by Share Ltd and limited liability company, the abolition of the minimum registered capital (not including bank, special industry, non bank financial institutions and other enterprises) in China.2013. The company law of the three aspects of the modification is a major change in the company law, not only changed the traditional capital system, and makes the corresponding capital system of the credit system is open Begin to change. The corresponding in China's traditional legal system of registered capital is the capital credit system, and the fact that capital credit system can not provide sufficient protection to creditors. Generally speaking, capital only on behalf of the establishment of the company's registration number, it is not always the same as the company's actual assets. Because of business in the process, accompanied by a profit or loss, so the actual amount of assets is constantly changing, there is a great difference between the company's capital. And this difference will be with the term of operation of the company grow and expand, if the operating period is longer, the creditors to protect their rights and interests of reference value is compared with the weak. The capital credit system, credit system has great superiority. In the credit system, the creditor concerned is no longer constant company registered by the constant capital, but should concern the root 鎹�鍏�鍙哥粡钀ョ姸鍐甸殢鏃跺彉鍖栫殑璧勪骇,鑰岄殢鏃跺彉鍖栫殑璧勪骇鎵嶅彲浠ヤ负鍊烘潈浜虹殑鏉冪泭鎻愪緵鍏呭垎鐨勪繚鎶，

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