资本认缴制下的股东出资责任制度研究

发布时间：2018-04-06 07:18

本文选题：资本认缴制　切入点：出资责任　出处：《海南大学》2017年硕士论文

【摘要】：随着经济的不断发展,国家形势不断变化,国家的经济体制也需要不断地变革以满足解决现实问题的需要。公司作为市场经济体制下的重要主体,公司相关法律制度的构建需要时刻顺应社会需要,而公司资本制度在公司法体系中占据重要地位,同样经历了多次更迭。2013年12月,全国人大常委会对《公司法》进行修改,确立了完全认缴制的资本制度。出资制度的改变带来了股东出资责任制度上的新变化,股东出资责任的认定与承担出现了新的困难与挑战。本文在公司资本认缴制改革的背景下,对股东出资责任制度的类型进行概括,梳理在对股东出资责任进行认定与承担中出现的主要困难,讨论出资责任制度规定上的疏漏,通过探讨这些问题,提出建立更加完善的股东出资责任制度的构想,并且提出相应的完善建议。文章主要由以下三个部分组成:第一部分是公司资本认缴制的改革与股东出资责任。首先阐述了资本认缴制的价值,资本认缴制相较于实缴制上的革新及其历史意义。然后阐述了股东出资责任的性质与出资责任的分类。最后分析了资本认缴制对股东出资义务产生的影响。股东承担出资责任的原因就在于未能适当履行相应的出资义务,股东出资作为资本制度最核心的内容,资本制度的改革对股东出资义务可能产生影响,继而对股东出资责任产生影响。第一部分的陈述为后文讨论认缴制下股东出资责任制度内的不足之处提供了依据。第二部分是对国内现行的股东出资责任制度展开的探究。首先讨论了股东出资责任制度的类型。我国的股东出资责任制度又大致可以分为出资违约责任制度与资本充实责任制度,分别对这两种制度在现今的公司法体系中的相关规定与特点进行阐述。然后讨论了资本认缴制下我国股东出资责任制度存在的缺陷,在处理具体问题上的制度缺失。主要包括:①缺乏股东出资催缴制度;②对股东出资责任"加速到期"的适用规定僵化;③对公司实施减资行为的条件规定不足;④对股权转让后股东出资责任的归责规定不明。这些都是在新的资本制度下公司股东承担出资责任时经常出现的问题。第三部分提出相应的对策。根据以上论述中所发现的问题,进行合理的研究,并提出相应的对策与具体的完善建议。包括建立有效的出资催缴机制,强制加速到期股东的出资责任,采取公司法人人格否认制度,构建具有保障性的监管与信用评估体系等内容。
[Abstract]:With the development of economy and the change of national situation, the national economic system also needs to change constantly to meet the needs of solving practical problems.As an important subject under the market economy system, the construction of the related legal system of the company needs to meet the needs of the society at all times, while the corporate capital system occupies an important position in the company law system, which has also undergone many changes.The standing Committee of the National people's Congress amended the Company Law and established a capital system of full subscription system.The change of capital contribution system has brought about new changes in the system of shareholder's contribution responsibility, and new difficulties and challenges have appeared in the determination and undertaking of shareholder's contribution responsibility.Under the background of capital subscription system reform, this paper generalizes the types of shareholder's contribution liability system, combs the main difficulties in the identification and undertaking of shareholders' capital contribution responsibility, and discusses the omissions and omissions in the regulation of capital contribution liability system.Through discussing these problems, this paper puts forward the idea of establishing a more perfect system of shareholder's contribution responsibility, and puts forward some corresponding suggestions.This paper consists of the following three parts: the first part is the reform of the capital subscription system and the responsibility of shareholders' contribution.Firstly, the paper expounds the value of capital subscription system, the innovation and historical significance of capital subscription system compared with actual payment system.Then elaborated the shareholder contribution responsibility nature and the contribution responsibility classification.Finally, the paper analyzes the influence of capital subscription system on shareholder's contribution obligation.The reason why the shareholders bear the responsibility of capital contribution lies in the failure to properly fulfill the corresponding obligation of capital contribution. As the core content of the capital system, the reform of the capital system may have an impact on the obligation of the shareholders to contribute.In turn, it has an impact on shareholders' contribution liability.The first part provides the basis for the discussion of the deficiency of shareholder's contribution liability system under subscription system.The second part is the research on the current system of shareholder contribution liability in China.First, it discusses the types of shareholder contribution liability system.The liability system of shareholders' contribution can be divided into the liability system of breach of contract of capital contribution and the system of capital enrichment respectively, and the relevant provisions and characteristics of these two systems in the present company law system are expounded respectively.Then it discusses the defects of the system of shareholder's contribution responsibility under the capital subscription system, and the institutional deficiency in dealing with the specific problems.It mainly includes: (1) lack of shareholder contribution call system. (2) the application of "accelerated expiration" of shareholders' contribution liability; (3) the lack of adequate conditions for the implementation of capital reduction behavior to the company;4 the imputation of shareholder's contribution liability after equity transfer is not clear.These are the problems that often arise in the new capital system when the shareholders assume the responsibility of capital contribution.The third part puts forward the corresponding countermeasures.According to the problems found in the above discussion, reasonable research is carried out, and corresponding countermeasures and concrete suggestions are put forward.It includes the establishment of an effective mechanism for the payment of capital contributions, the compulsory acceleration of the shareholders' contribution liability, the adoption of the corporate personality denial system, and the construction of a guaranteed supervision and credit evaluation system.
【学位授予单位】：海南大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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