注册资本制度改革背景下公司债权人保护研究
发布时间：2018-08-31 13:22
【摘要】：2014年《公司法》不仅取消了最低注册资本额,还将分期实缴制改为完全的认缴登记制,另外还规定由公司章程来确定股东的认缴出资期限。可见,本次改革主要侧重于注册资本制度的改革。虽然原本的注册资本制度饱受诟病,本次修法似乎是顺应“民心”,但是本次改革依然引起了学界讨论。批评意见认为本次公司资本制度改革太过仓促,是地方行为倒逼国家立法部门进行立法,不利于公司债权人保护;赞同意见认为本次注册资本制度的修改顺应了世界公司法发展的潮流,修改后的法律更有利公司债权人保护;中立观点认为本次改革对于公司债权人保护不会产生较大影响。本文首先梳理学界关于注册资本制度改革对公司债权人保护产生影响的不同观点,其次分析现行制度在保护公司债权人方面的不足以及新制度对保护公司债权人所提出的新要求,然后借鉴美国、英国、德国、日本等国家在公司债权人保护方面的有效实践经验,建议完善相关制度以保护公司债权人。第一部分首先梳理了我国注册资本制度的变迁之路,论述了注册资本制度变迁的意义,明确注册资本制度改革中立法者的考量及改革的合理性,揭示注册资本制度的改革与公司债权人保护的关系。文章综述学者关于注册资本制度对于债权人保护影响的不同观点。通过综合分析注册资本制度改革对公司债权人保护的影响,有利于完善现有的公司债权人制度,制定出更加合理的制度体系。第二部分论述注册资本制度改革给公司债权人保护带来的新挑战。主要包括包括:第一、信息披露制度不够完善;第二、法人人格否认制度的运用存在缺陷;第三,认缴登记制度配套法律规范缺失;第四,公司治理结构和信用体系不够完善。第三部分论述比较法上的公司债权人保护。分别从英美法系国家和大陆法系国家论述,即英美法系国家对公司债权人保护的实践和大陆法系国家对公司债权人保护的实践。具体借鉴对象包括美国的信息披露制度和信用体系,还有英国公司法赋予公司债权人查询公司信息的权利和对减资行为的异议权,以及德国的公司治理制度和日本的企业社会责任制度。第四部分论述完善我国公司债权人保护制度完善。首先要完善信息披露制度,其次要完善法人人格否认制度的运用,再次要完善有关认缴登记制的相关法律规范,最后要完善公司治理结构和公司信用体系。注册资本制度改革使得公司设立更加简便,鼓励投资者创业,更有利于新能源高科技企业的诞生,从总体上来说有利于市场经济的发展。取消最低注册资本额的确给公司债权人保护带来了不利影响,但是影响不如部分学者所认为的程度。将实缴制改为完全的认缴登记制造成了公司债权人保护的缺口。因此,注册资本制度改革后,公司债权人利益需要通过建立起相应的配套制度进行保护。在公司法领域,注册资本制度改革对公司信息披露制度、信用机制、公司章程、公司治理、公司法人人格否认制度的应用提出了更高要求。对公司债权人的保护不仅需要公司法的相关制度,还需结合《破产法》、《合同法》等其他法律来保护公司债权人的利益,因为公司债权人保护机制是一个完整的法律体系。总之,通过借鉴比较法上保护公司债权人的成功经验,结合我国的国情和司法实践,可制定出更合理与完善的公司债权人保护体系。
[Abstract]:In 2014, the Company Law not only abolished the minimum registered capital, but also changed the system of payment by stages to the system of full subscription registration. It also stipulated that the period of subscription of shareholders should be determined by the articles of association. Critics argue that the reform of the company capital system is too hasty and that local acts force the state legislature to legislate, which is not conducive to the protection of company creditors. They agree that the reform of the registered capital system conforms to the development of the world company law. The current trend, the revised law is more conducive to the protection of corporate creditors; the neutral point of view that the reform will not have a greater impact on the protection of corporate creditors. The inadequacies and the new requirements of the new system for the protection of corporate creditors are discussed. Then, based on the effective practical experience of the United States, Britain, Germany, Japan and other countries in the protection of corporate creditors, some suggestions are made to improve the relevant system to protect corporate creditors. The significance of the change of the registered capital system is clarified, the legislator's consideration and rationality of the reform are clarified, and the relationship between the reform of the registered capital system and the protection of creditors is revealed. The second part discusses the new challenges brought by the reform of the registered capital system to the protection of company creditors. It mainly includes: first, the information disclosure system is not perfect; second, the application of the disregard of corporate personality system. The third part discusses the protection of corporate creditors in the comparative law. It is discussed from the Anglo-American law system countries and the continental law system countries, that is, the practice of the protection of corporate creditors in the Anglo-American law system countries and the continental law system countries. Practice of protecting corporate creditors. Specific reference objects include the information disclosure system and credit system in the United States, the right of inquiring corporate information and the right of objection to capital reduction given by the British Company Law, the corporate governance system in Germany and the corporate social responsibility system in Japan. Firstly, we should perfect the information disclosure system, secondly, we should perfect the application of the disregard of corporate personality system, thirdly, we should perfect the relevant legal norms of the subscription registration system, and finally, we should perfect the corporate governance structure and corporate credit system. Investor entrepreneurship is more conducive to the birth of new energy high-tech enterprises, in general conducive to the development of the market economy. The cancellation of the minimum registered capital does have a negative impact on the protection of corporate creditors, but the impact is not as much as some scholars believe. The payment system will be changed to a full subscription registration made into corporate bonds. Therefore, after the reform of the registered capital system, the interests of the creditors of the company need to be protected by setting up corresponding supporting systems. In the field of corporate justice, the reform of the registered capital system puts forward higher application of the company information disclosure system, credit mechanism, company articles of association, corporate governance, and the denial of corporate personality system. The protection of company creditors needs not only the relevant system of company law, but also other laws such as bankruptcy law and contract law to protect the interests of company creditors, because the protection mechanism of company creditors is a complete legal system. China's national conditions and judicial practice can formulate a more reasonable and perfect protection system for corporate creditors.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91
本文编号：2215111
[Abstract]:In 2014, the Company Law not only abolished the minimum registered capital, but also changed the system of payment by stages to the system of full subscription registration. It also stipulated that the period of subscription of shareholders should be determined by the articles of association. Critics argue that the reform of the company capital system is too hasty and that local acts force the state legislature to legislate, which is not conducive to the protection of company creditors. They agree that the reform of the registered capital system conforms to the development of the world company law. The current trend, the revised law is more conducive to the protection of corporate creditors; the neutral point of view that the reform will not have a greater impact on the protection of corporate creditors. The inadequacies and the new requirements of the new system for the protection of corporate creditors are discussed. Then, based on the effective practical experience of the United States, Britain, Germany, Japan and other countries in the protection of corporate creditors, some suggestions are made to improve the relevant system to protect corporate creditors. The significance of the change of the registered capital system is clarified, the legislator's consideration and rationality of the reform are clarified, and the relationship between the reform of the registered capital system and the protection of creditors is revealed. The second part discusses the new challenges brought by the reform of the registered capital system to the protection of company creditors. It mainly includes: first, the information disclosure system is not perfect; second, the application of the disregard of corporate personality system. The third part discusses the protection of corporate creditors in the comparative law. It is discussed from the Anglo-American law system countries and the continental law system countries, that is, the practice of the protection of corporate creditors in the Anglo-American law system countries and the continental law system countries. Practice of protecting corporate creditors. Specific reference objects include the information disclosure system and credit system in the United States, the right of inquiring corporate information and the right of objection to capital reduction given by the British Company Law, the corporate governance system in Germany and the corporate social responsibility system in Japan. Firstly, we should perfect the information disclosure system, secondly, we should perfect the application of the disregard of corporate personality system, thirdly, we should perfect the relevant legal norms of the subscription registration system, and finally, we should perfect the corporate governance structure and corporate credit system. Investor entrepreneurship is more conducive to the birth of new energy high-tech enterprises, in general conducive to the development of the market economy. The cancellation of the minimum registered capital does have a negative impact on the protection of corporate creditors, but the impact is not as much as some scholars believe. The payment system will be changed to a full subscription registration made into corporate bonds. Therefore, after the reform of the registered capital system, the interests of the creditors of the company need to be protected by setting up corresponding supporting systems. In the field of corporate justice, the reform of the registered capital system puts forward higher application of the company information disclosure system, credit mechanism, company articles of association, corporate governance, and the denial of corporate personality system. The protection of company creditors needs not only the relevant system of company law, but also other laws such as bankruptcy law and contract law to protect the interests of company creditors, because the protection mechanism of company creditors is a complete legal system. China's national conditions and judicial practice can formulate a more reasonable and perfect protection system for corporate creditors.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91
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