认缴资本制下股东出资民事责任研究

发布时间：2018-02-01 20:26

本文关键词： 认缴资本制股东出资出资义务民事责任　出处：《安徽大学》2017年硕士论文　论文类型：学位论文

【摘要】：公司资本制度确立为完全的认缴资本制给我国市场经济发展注入了新的动能,但同时也引发一系列值得深思的问题,股东出资责任便是其中之一。在认缴资本制度下,股东出资责任中最为重要的便是股东出资民事责任。完全的认缴资本制度下,股东出资义务的自由导致股东出资民事责任发生相应的改变。出资期限、验资程序、货币出资比例、公司资本最低限额的变化等对股东出资民事责任产生了深刻影响。但这种变化并不是随心所欲的结果,其背后有着深刻的现实和理论原因。在理论上,公司资本信用向资产信用转变理念和债权人利益与股东权益平衡保护理念都弱化了股东出资义务的法定性,而更加强调股东自由约定;在现实上,股东出资更趋自由是为经济添能加油和全面深化改革的必然选择。股东出资自由的变化,牵一发而动全身,直接影响了股东出资民事责任的变化。在认缴资本制下,股东出资民事责任主要有公司设立阶段出资民事责任较少、民事责任法定性减弱以及承担民事责任的行为范围削减等变化。认缴资本制度的确立,除了给股东出资民事责任带来前述变化外,还给股东出资相关民事责任的认定和承担带来一系列问题。在股东出资民事责任的认定上,主要有股东出资相关民事责任法律界定不清晰、股东出资民事责任认定不明晰等问题;在股东出资民事责任承担方面,主要有以金钱为给付内容的股东出资民事责任的承担秩序不明,缺乏变更股东权这一责任承担方式,以及限制和取消股东权利之间没有明确的界限等问题,这严重影响了股东出资民事责任的具体承担。为了认缴资本制度下股东出资民事责任的合理认定和有序承担,急需对认缴资本制度下股东出资民事责任进行系统的完善和优化。赋予违反出资义务股东对公司承担的损害赔偿责任双重理解,明确出资违约责任具体内涵,确立抽逃出资行为性质,为股东出资民事责任的认定和承担破除法律和认识上的障碍;合理界定认缴资本制下出资期限的自由约定界限、健全公司资本信息公示制度、完善公司人格否认制度、完善虚假出资行为认定条件和抽逃出资民事责任,明确对债权人承担补充清偿责任的主体,在制度设计上为股东出资相关民事责任的认定打造更加合理的空间,避免出现责任认定不清问题;确立资本充实责任优先原则,建立股东权变更制度,明确变更股东权责任性质,完善限制、变更、取消股东权的适用范围和适用程序,为股东出资民事责任具体承担提供明确的指引。只有从以上多方面来完善我国认缴资本制度下股东出资民事责任制度,才能规范自由下的股东出资行为,促使认缴资本制度发挥应有功效,为我国经济发展创造新的动力。
[Abstract]:The establishment of the corporate capital system for the complete subscription capital system has injected new kinetic energy into the development of our market economy, but at the same time, it has also caused a series of problems worth pondering. Under the system of subscription capital, the most important part of the liability of shareholders' contribution is the civil liability of shareholders' contribution. The freedom of shareholder's contribution obligation leads to the corresponding change of the shareholder's civil liability for capital contribution. The period of capital contribution, the procedure of capital verification and the proportion of money contribution. The change of the minimum amount of corporate capital has a profound impact on the civil liability of shareholders' contribution, but this change is not the result of arbitrary, and there are profound practical and theoretical reasons behind it. The transformation of corporate capital credit to asset credit and the idea of balance protection between creditors' interests and shareholders' rights and interests both weaken the legal nature of shareholders' contribution obligations, and emphasize more on shareholders' free agreement. In reality, the freer shareholder contribution is the inevitable choice to add fuel to the economy and deepen the reform in an all-round way. It has a direct impact on the change of the civil liability of shareholders' contribution. Under the system of subscription capital, the civil liability of shareholders' contribution mainly includes the civil liability of capital contribution in the stage of the establishment of the company. The legal nature of civil liability is weakened and the scope of civil liability is reduced. The establishment of subscription capital system not only brings the aforementioned changes to the civil liability of shareholders. It also brings about a series of problems in the identification and undertaking of the civil liability of shareholders' contribution. In the recognition of the civil liability of shareholders' contribution, there is a lack of clear legal definition of the civil liability of shareholders' contribution. The identification of civil liability of shareholders' contribution is not clear; In the aspect of the civil liability of shareholders' contribution, the order of the civil liability of shareholders' contribution is not clear, and there is a lack of the change of shareholders' right to bear the responsibility. And there is no clear boundary between restricting and canceling shareholders' rights and so on. This has seriously affected the shareholders to contribute to the specific burden of civil liability. In order to subscribe to the capital system under the shareholder contribution of civil liability reasonable identification and orderly assumption. It is urgent to improve and optimize the civil liability of shareholders' contribution under the system of subscription capital, to endow the shareholders with double understanding of the liability for compensation for damages to the company, and to make clear the specific connotation of the liability for breach of contract of capital contribution. To establish the nature of the withdrawal of capital contribution, for shareholders to contribute to the identification of civil liability and undertake to break down the legal and cognitive barriers; Reasonably define the free limit of capital contribution under the system of capital subscription, perfect the publicity system of company capital information, perfect the system of denial of corporate personality, perfect the conditions for the identification of false capital contribution and withdraw the civil liability of capital contribution. Clear to the creditor to bear the main body of supplementary liquidation responsibility, in the system design for shareholders related to civil liability to create a more reasonable space to avoid the problem of unclear identification of responsibility; Establish the priority principle of capital enrichment responsibility, establish shareholder right change system, clear change the nature of shareholder right responsibility, perfect restriction, change, cancel the applicable scope and procedure of shareholder right. Only from the above aspects to perfect the system of civil liability of shareholders' contribution under the system of capital subscription, can we standardize the behavior of shareholders' contribution under the freedom. To promote the capital subscription system to play its due effect, for the economic development of China to create a new power.
【学位授予单位】：安徽大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91;D925.1

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