公司资本制度变革后的债权人权益保护问题研究

发布时间：2018-06-28 13:16

本文选题：公司资本制度变革 + 资本认缴制　；参考：《兰州大学》2017年硕士论文

【摘要】：公司资本制度作为公司法律制度的精髓和灵魂,以公司法人格独立和股东有限责任为基础。我国虽然始终坚持法定资本制度,但为适应社会主义市场经济的发展,于2013年通过了《中华人民共和国公司法》修正案,对公司资本制度进行了大幅度的改革,其背后是资本效率价值取向和交易安全价值取向的博弈,特别是改最低注册资本实缴制为认缴制,将公司资本制度的重心从维护交易安全转移到提高资本效率和促进商业自治上来。制度的倾斜对债权人的权益保护提出了挑战,不论是在资本形成过程中还是公司运营过程中,资本认缴制在债权人权益保护上都存在诸多问题。因此需要从实现资本效率与交易安全两种价值取向的平衡角度出发,为其提供更加多元、有效的救济路径,不断完善制度建构。不仅要在资本形成过程中拓宽出资种类和出资形态、确立提前催缴出资制度和新型负债担保方式;还要在资本维持中以契约精神规范出资转让、建立债权人参与公司治理机制和明确法人人格否认制度;此外通过约定事前贷款协议明确条款、确认控制股东的诚信义务和董事的信托义务、建立企业信息公示系统和和信用管理体系、完善会计制度和中介机构监管等配套制度的建构,建立系统性的债权人保护制度体系,切实维护债权人权益,在提高资本效率与维护交易安全之间求得平衡。
[Abstract]:As the essence and soul of the corporate legal system, the corporate capital system is based on the personality independence of company law and the limited liability of shareholders. Although China has always adhered to the legal capital system, in order to adapt to the development of the socialist market economy, the amendment to the Company Law of the people's Republic of China was adopted in 2013, which has carried out a substantial reform of the company capital system. Behind it is the game between the value orientation of capital efficiency and the value orientation of transaction safety, especially the reform of the minimum registered capital paid-in system to the subscription system. The focus of corporate capital system is to improve capital efficiency and promote commercial autonomy from maintaining transaction security. The inclination of institution challenges the protection of creditors' rights and interests. There are many problems in the protection of creditors' rights and interests in capital subscription system, both in the process of capital formation and in the process of company operation. Therefore, it is necessary to balance the two value orientations of capital efficiency and transaction security, to provide a more pluralistic and effective relief path and to improve the system construction. It is necessary not only to broaden the types and forms of capital contribution in the process of capital formation, but also to establish the system of capital contribution in advance and the new mode of debt guarantee, and to standardize the transfer of capital contribution in the spirit of contract in the maintenance of capital. To establish the system of creditor participation in corporate governance and the denial of corporate personality; in addition, to confirm the fiduciary obligations of controlling shareholders and the fiduciary obligations of directors through prior loan agreements, To establish an enterprise information publicity system and a credit management system, perfect the construction of supporting systems such as accounting system and supervision of intermediary institutions, establish a systematic system of creditor protection, and earnestly safeguard the rights and interests of creditors, Strike a balance between improving capital efficiency and maintaining transaction security.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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