公司法修改背景下有限责任公司人力资本出资的法律问题研究

发布时间：2018-09-02 09:19

【摘要】：一个公司的设立,离不开股东出资,而股东出资和形式多种多样。有限责任公司对外承担的是以公司财产为限的有限责任,因此在出资方式上要求更严格。这次公司法的修改在出资方式上并未松动,表面上仍将人力资本出资拒之千里之外。然而,在这个知识经济的时代,法律制度是维持正常经济活动秩序的法律保障。人力资本发挥的重要作用已有目共睹,然而法律的规制的缺失一方面使企业损失了重要的发展动力,一方面使部分劳动者自身潜能无法得到充分发挥。人力资本出资虽然在实践上存在一些问题,但现在的经济生活已然离不开这种出资方式。本文首先,介绍了姚某以人力资本出资的案例,并对案例焦点进行分析,从而引出本文所要探讨的问题。其次,简单阐述了资本的概念,介绍了人力资本的概念、特征、法律属性以及和相关概念的辨析。再次,对人力资本出资的现行法律依据、可行性和必要性进行了论证。并分析了我国人力资本出资在理论和实践中的面临的困境,主要从人力资本出资是否符合当前资本制度的目标价值以及其评估、转让、交付和偿还债务功能的缺陷等方面进行分析。最后,对人力资本出资构建了一个具体的制度体系,包括对人力资本的评估、人力资本出资股东股权的转让、及其出资不到位的责任承担等法律制度建设。法律是各方利益的调节器,本文希望通过公司人力资本出资制度的构建使公司的设立更加便捷效率,同时实现公司运营过程中各方主体利益的平衡与保护,维护交易的安全。
[Abstract]:The establishment of a company can not be separated from shareholders' contribution, and the shareholders' contribution and forms are various. The limited liability company is limited by the company's property, so it is more strict in the way of capital contribution. The modification of the company law is not flexible in the way of investment, on the face of the human capital investment still thousands of miles away. However, in this era of knowledge economy, the legal system is the legal guarantee to maintain the order of normal economic activities. The important role of human capital has been obvious to all, but the lack of legal regulation on the one hand makes the enterprise lose an important power of development, on the other hand, part of the laborer's own potential can not be fully played. Although there are some problems in the practice of human capital investment, the present economic life has been inseparable from this way of investment. First of all, this paper introduces Yao's case of human capital investment, and analyzes the focus of the case, which leads to the problems to be discussed in this paper. Secondly, the concept of capital is briefly expounded, and the concept, characteristics, legal attributes and related concepts of human capital are introduced. Thirdly, the current legal basis, feasibility and necessity of human capital contribution are demonstrated. The paper also analyzes the dilemma of human capital investment in theory and practice, mainly from the point of view of whether human capital contribution conforms to the objective value of current capital system and its evaluation and transfer. The defects in the function of delivery and repayment of debts are analyzed. Finally, a specific system of human capital contribution is constructed, including the evaluation of human capital, the transfer of shareholders' equity, and the legal system construction. The law is the regulator of the interests of all parties. This paper hopes to make the establishment of the company more convenient and efficient through the construction of the investment system of human capital of the company, at the same time, to realize the balance and protection of the main interests of the parties in the course of the company operation, and to maintain the security of the transaction.
【学位授予单位】：甘肃政法学院
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：D922.291.91

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