我国注册资本制度相关法律问题研究

发布时间：2018-04-09 02:34

本文选题：注册资本制度　切入点：人格否认　出处：《广西大学》2015年硕士论文

【摘要】：取消最低注册资本限额,由实缴制改为认缴制是我国市场经济发展的需要,是符合我国基本国情的。这不仅有利于我国市场经济的发展,而且有利于改善我国就业问题,符合我国战略发展要求。本文通过对我国实施认缴制的现状进行分析后发现,由于我国实施认缴制的相关配套措施并不完善,导致我国在实施认缴制过程中存在许多的问题。主要表现为：认缴资本制下企业注册不诚信行为、司法实践在认定股东出资问题上面临挑战、监管制度不健全导致信息公示制度、年报制度等不能很好的保护债权人的利益等。这些都影响了我国新注册资本制度的实施效果。在借鉴国外先进立法,并结合我国市场经济发展水平现状的基础上,本人提出了以下完善建议：一、建立健全社会信用体系,加强信用立法,提高市场诚信状况,保障公众在认缴制度下能够获知企业信用状况。二、完善我国公司人格否认制度,以规制认缴注册资本制度下公司股东出资行为,保护债权人利益三、完善董事责任制度,明确规定董事在认缴制度下的催缴出资义务,确保公司股东履行出资义务。四、完善我国市场监管制度,确保企业在认缴制下受到有效的监管,以保障市场的交易安全和效率。
[Abstract]:The abolition of the minimum amount of registered capital, the system of paid up subscribed to the system is the need of the development of market economy in China, is in line with China's basic national conditions. This is not only conducive to the development of China's market economy, but also conducive to the improvement of China's employment problem, in line with China's national development strategy. This article through the current payment the implementation of our country. The analysis found that because of China's implementation of the relevant measures of the subscription system is not perfect, causes our country recognize there are many problems in the process of implementation. In a system mainly as follows: the subscribed enterprise registered capital system of dishonest behavior, the judicial practice is facing challenges in the identification of shareholders on the issue, the regulatory system is not perfect, resulting in the information disclosure system, the report system is not very good to protect the interests of creditors. These have affected the implementation of China's new system of registered capital. In reference to foreign advanced legislation, and Combined with the development of market economy in our country, I put forward the following suggestions: first, establish a sound social credit system, strengthen credit legislation, improve the integrity of the market situation, the public security in the subscribed system can learn the corporate credit situation. Two, consummate the system of the disregard of corporate personality in China, the regulation of the subscribed registered the capital under the system of shareholder's contribution behavior, protect the interests of creditors three, perfecting the responsibility system of the director, director of a specified in the subscription system under the obligation of capital contribution, to ensure that the shareholders of the company to fulfill the obligation of capital contribution. Four, perfect the supervision system of market of our country, to ensure that enterprises in the subscribed under effective supervision, to ensure market transactions safety and efficiency.

【学位授予单位】：广西大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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