论有限责任制度的缺陷及其完善

发布时间：2018-04-18 05:17

本文选题：有限责任制度 + 责任规避　；参考：《山西财经大学》2006年硕士论文

【摘要】： 有限责任制度是民商法领域一项非常重要的制度,被喻为公司法的一块传统基石。它在公司制度中居于核心地位,可以说,公司法的许多规则在很大程度上是由有限责任制度决定的,该制度的建立与发展在调动潜在投资者投资的积极性、发展规模经济、促进公司法律制度完善等方面功不可没。但是它很容易被股东用来规避法律与侵权责任,由此造成有限责任制度被滥用的危险,这严重损害了债权人的合法权益。有鉴于此,本文意图对有限责任制度的缺陷及其相关问题作一系统研究,以期对我国有限责任制度的完善有所裨益。本文主体内容包括三部分。第一部分从有限责任制度的含义、特征、趋势等方面入手,对有限责任制度进行了系统的考察,并得出结论:有限责任制度的核心是公司责任与公司成员责任相分离,股东仅以其出资额或所持股份为限对公司承担责任,而公司则以其全部资产为限对公司债务承担责任。股东作为投资者对公司的债务并不承担除了其投资之外的进一步责任。有限责任例外适用法律制度的建立是针对有限责任制度所可能出现的问题而产生的一种新发展趋势。第二部分在第一部分结论的基础上,对有限责任制度进行了综合性的评价。认为有限责任制度在发挥其巨大社会经济功能的同时也可能存在着某些缺陷。具体而言,有限责任制度能减少和转移风险,鼓励投资,减少交易费用和降低管理成本,促使公司有效率地经营和发展壮大。但同时也可能存在着某些缺陷,如它为股东提供了规避法律和侵权责任的机会、对公司债权人和雇员的利益保护不利等。第三部分笔者提出了自己不成熟的立法建议,以期达到抛砖引玉的目的。笔者认为:一方面,可以通过公司法相关条款的修改来完善关于有限责任制度的一般适用条件;另一方面,通过借鉴西方国家成功的立法经验,援用“刺破公司面纱”理论,建立与完善有限责任例外适用的法律制度,以使股东不受有限责任保护的情形明确化,但这种制度只是对公司有限责任制度的一种补充,其目的是为了更好地发挥有限责任制度的作用。
[Abstract]:Limited liability system is a very important system in the field of civil and commercial law, and it is regarded as a traditional cornerstone of company law.It occupies the core position in the company system. It can be said that many rules of the company law are decided to a great extent by the limited liability system. The establishment and development of the system can arouse the enthusiasm of the potential investors and develop economies of scale.To promote the improvement of the company's legal system, and so on.However, it is easy to be used by shareholders to evade the law and tort liability, resulting in the risk of abuse of the limited liability system, which seriously damages the legitimate rights and interests of creditors.In view of this, this paper intends to make a systematic study on the defects of the limited liability system and its related problems in order to benefit the perfection of the limited liability system in our country.The main content of this paper consists of three parts.The first part of the limited liability system from the meaning, characteristics, trends and other aspects, a systematic investigation of the limited liability system, and draw a conclusion: the core of the limited liability system is the separation of corporate responsibility and corporate member responsibility.Shareholders shall be liable to the company only by the amount of their capital contribution or the shares held, and the company shall be liable to the debts of the company by the limit of its total assets.Shareholders, as investors, have no further responsibility for the company's debt than their investments.The establishment of the legal system of limited liability exception application is a new development trend aiming at the possible problems of limited liability system.The second part, based on the conclusion of the first part, makes a comprehensive evaluation of the limited liability system.It is believed that the limited liability system may have some defects while exerting its enormous social and economic functions.Specifically, the limited liability system can reduce and transfer risks, encourage investment, reduce transaction costs and management costs, and promote the efficient operation and growth of the company.But at the same time, there may be some defects, such as it provides shareholders with the opportunity to circumvent the law and tort liability, and it is unfavorable to the interests of the creditors and employees of the company.In the third part, the author puts forward his own immature legislative suggestions in order to achieve the purpose of drawing on the jade.The author thinks: on the one hand, the general applicable conditions of limited liability system can be improved by amending the relevant provisions of company law; on the other hand, the theory of "piercing the corporate veil" can be invoked by using the successful legislative experience of western countries for reference.To establish and perfect the legal system of limited liability exception in order to make clear the situation that shareholders are not protected by limited liability, but this kind of system is only a supplement to the limited liability system of the company.Its purpose is to better play the role of limited liability system.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2006
【分类号】：D922.291.91

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