认缴资本制下股东出资责任问题研究

发布时间：2018-05-28 18:54

本文选题：认缴资本 + 责任范围　；参考：《沈阳师范大学》2017年硕士论文

【摘要】：2013年《公司法》的修正引入的认缴资本制,降低了股东的出资标准,反映了更加自由化、激励股东创业的资本制度政策。认缴资本制的引入极大的促进创业者的热情,但随着此法的实施,相关法律问题进一步彰显出来,在这种情况下,就需要我们对具体的司法案例进行探讨研究,结合相关法律法规、司法解释和理论观点对争议的焦点进行分析来解决新问题。本文以某国际贸易公司诉某投资公司及其四位新、老股东接某、林某、徐某、毛某承担相应的出资责任所涉及的相关法律问题为样本,通过对案例的解析和相关法律问题在学术方面的探讨,并针对案例争议焦点所涉及的认缴资本制下股东有限责任的范围、股东抽逃出资的认定和加速到期股东出资责任的相关法律问题提出自己的观点。本文分为四个部分,首先,通过对某国际贸易公司诉某投资公司及其四位新、老股东的案情进行具体的阐述,并从其中归纳出本文的争议焦点。其次,结合案例的第一个争议焦点,对认缴资本制下股东责任有限范围的分析、探讨及责任的承担;再次,通过对认缴资本制下股东抽逃出资的类型和构成要件分析以及当前法律规定的认缴资本制下抽逃出资的法律后果等理论和法律,指出法官的认定不妥之处,并提出自己的观点;最后是对认缴资本制下股东出资责任能否加速到期进行理论性的讨论,并肯定了认缴资本制下股东出资责任加速到期的可行性和重大的现实意义。笔者希望通过本文对上述问题的分析探讨,能为《公司法》的完善和健全债权人的权益保护略尽绵薄之力,以期促进公司制度的健康发展和市场经济秩序的良好运行。
[Abstract]:The subscription capital system introduced by the amendment of the Company Law in 2013 reduces the capital contribution standard of shareholders and reflects the capital system policy of more liberalizing and encouraging shareholders to start their own businesses. The introduction of subscription capital system has greatly promoted the enthusiasm of entrepreneurs, but with the implementation of this law, the related legal problems are further highlighted. In this case, we need to discuss and study specific judicial cases. Combined with relevant laws and regulations, judicial interpretation and theoretical point of view to analyze the focus of the dispute to solve the new problems. This article takes a certain international trading company v. an investment company and its four new, old shareholders, Lin, Xu, Mao, and Mao as a sample of the relevant legal issues involved in undertaking the corresponding contribution liability. Through the analysis of the case and the discussion of the relevant legal issues in academic aspects, and in view of the scope of limited liability of shareholders under the capitalization system involved in the focus of the case dispute, The author puts forward his own views on the confirmation of shareholder's withdrawal of capital contribution and the related legal issues of accelerating the maturity of shareholder's contribution liability. This paper is divided into four parts. Firstly, through the specific elaboration of the case of an international trading company v. an investment company and its four new and old shareholders, the author concludes the dispute focus of this paper. Secondly, combined with the first controversial focus of the case, the limited scope of shareholders' liability under the capitalization system is analyzed, discussed and the responsibility taken; thirdly, Based on the analysis of the types and constitutive elements of the capital withdrawal by shareholders under the subscription capital system and the legal consequences of the capital withdrawal under the current legal system, the author points out that the judge's determination is inappropriate, and puts forward his own views. Finally, the paper discusses theoretically whether the shareholder's contribution liability can accelerate the maturity under the system of subscription capital, and affirms the feasibility and great practical significance of accelerating the expiration of the liability of shareholders' contribution under the system of subscription capital. The author hopes that through the analysis and discussion of the above problems, the author can do a little for the perfection of Company Law and the protection of creditors' rights and interests, in order to promote the healthy development of the company system and the good operation of the market economic order.
【学位授予单位】：沈阳师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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