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商事改革背景下企业信息公示制度研究

发布时间:2018-05-08 07:58

  本文选题:信息公示 + 商事登记 ; 参考:《四川师范大学》2017年硕士论文


【摘要】:十八大以来,以“简政放权”为重心的全面深化改革,聚焦于商事改革,如火如荼、高歌猛进。为了激发市场活力,扩大企业生存和发展空间,最大程度地增强企业自治,重点采取了以放宽市场准入为核心的“宽进”措施,对现行商事制度进行了大刀阔斧的机制改革与制度创新。“宽进”之制度变革充分体现了“回归市场本性”之原本,其核心就是彰显私法理念。作为与之配套补位的“严管”举措,企业信息公示制度旨在以信用约束这一“严苛”的“第三维度”信息监管手段,为我国市场经济发展“保驾护航”。以2014年《企业信息公示暂行条例》为中心的企业信息公示制度是我在世界范围内的首创,其对商事领域的突出贡献不言而喻。但是,作为彰显商法效率与安全价值追求的一种新兴制度,由于理论基础的支撑相对薄弱,在现实推进过程中必然会遭遇到程度不同的难题与挑战。有鉴于此,本文着眼于企业信息公示的理论支持与制度推进两个面,努力探求该制度所维系的内在机理,以期实现“宽进严管”下的制度优化。本文共分为六部分内容:第一部分为绪论。主要介绍本文研究问题的切入与引出,对商事改革背景作出基本阐释,归纳研究综述以及总结本文的创新与不足之处。第二部分为基本评介。主要以《企业信息公示暂行条例》为切入点,厘定不同信息公示义务主体之间公示信息的内容与范围,评介信用约束这一信息监管的主要举措,阐释制度建立的重要意义。第三部分为对比分析。主要以商事登记理论为出发点,揭示商事登记是企业信息公示重要的理论支撑,重点通过对传统商事登记理论与企业信息公示制度的对比分析,彰显该制度在新时期、新背景下的创新与进步。第四部分为现实运作与问题分析。主要通过《企业信息公示暂行条例》在我国两年多来的施行与运作状况,并结合有关部门的数据统计等,分析该制度在我国实践中存在的突出问题。第五部分为现行制度完善之重点。结合第四部分关于企业信息公示在我国施行中存在的问题,重点提出四个方面的完善建议。最后的结论主要是对本文研究进行进一步梳理、总结与提升,同时,对我国商事改革的后续深化以及企业信息公示制度乃至商事公示制度的未来发展予以期待。
[Abstract]:Since the eighteen major, we have focused on the overall deepening of the reform of "simple government and decentralization", focusing on the commercial reform, which is in full swing. In order to stimulate the vitality of the market, expand the space for the survival and development of enterprises, and maximize the autonomy of enterprises, the emphasis is on the "broad" measures taking the market access as the core, and the current commercial system. The reform of the mechanism and the innovation of the system have been carried out. The institutional change of "wide entry" fully embodies the original "return to the nature of the market", and its core is to highlight the idea of private law. As a "strict management" measure, the enterprise information publicity system aims to deal with this "harsh" "third dimension" information by credit. Supervision means to protect the development of the market economy in China. The enterprise information publicity system centered on the Interim Regulations of the enterprise information public announcement in 2014 is the first creation in the world. Its outstanding contribution to the business field is self-evident. However, as a new system to highlight the efficiency of commercial law and the pursuit of security value, it is a new system. The support of the theoretical foundation is relatively weak. In the course of reality, there will inevitably be a different degree of difficulties and challenges. In view of this, this article focuses on two aspects of the theoretical support and institutional promotion of the enterprise information publicity, and tries to explore the internal mechanism maintained by the system so as to achieve the system optimization under the "wide and strict control". It is divided into six parts: the first part is the introduction. It mainly introduces the breakthrough and elicitation of this study, makes a basic interpretation of the background of the business reform, summarizes the summary of the research and summarizes the innovation and shortcomings of this article. The second part is the basic evaluation. The content and scope of the public information between the subject of the obligation is shown, and the main measures of the information supervision and regulation are reviewed and the important significance of establishing the system is explained. The third part is the comparative analysis. It mainly takes the business registration theory as the starting point to reveal that the business registration is the theoretical support of the enterprise information publicity, with the emphasis on the traditional business affairs. The fourth part is the actual operation and analysis of the system in the new period and the new background. The analysis of the system is mainly through the implementation and operation of the Interim Regulations of the enterprise information publicity for more than two years in China, and the data statistics of the relevant departments. The fifth part is the key problem in our country's practice. The fifth part is the focus of the improvement of the current system. Combining the fourth parts with the problems existing in the implementation of the enterprise information publicity in our country, the paper puts forward the perfect suggestions in four aspects. The final conclusion is to further comb the research, summarize and promote the research, and at the same time, to our business affairs The follow-up deepening of reform and the future development of enterprise information publicity system and commercial publicity system are expected.

【学位授予单位】:四川师范大学
【学位级别】:硕士
【学位授予年份】:2017
【分类号】:D922.29

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