注册资本认缴制下债权人利益保护研究

发布时间：2018-06-10 02:24

本文选题：公司债权人利益保护 + 法人人格否认　；参考：《山西财经大学》2017年硕士论文

【摘要】：2013年修订的《公司法》将注册资本实缴制改为认缴制,标志着我国资本信用已向资产信用转化。此次改革体现了商法交易便捷的原则,却忽略了交易安全原则。笔者通过阅读大量资料并统计相关数据后发现:《公司法》修改后,公司设立程序简便了,但债权人维权的途径却变少了。笔者认为此次改革不应忽略对债权人利益的保护,以便达到进一步维护交易安全的目的。股东有限责任是公司制度赖以生存的基石,《公司法》侧重于保护股东权益,而将公司债权人的利益置于次要位置。本文即在此背景下,探索注册资本认缴制在实践过程中对债权人利益的保护问题。本文第二章简要介绍了注册资本认缴制实施的背景及内容。注册资本认缴制是市场经济的产物,有助于激发市场活力。但同时也应看到,该制度对债权人利益的保护仍然有所欠缺,债权人的利益长期得不到重视,市场稳定将会难以维持。第三章主要对注册资本认缴制实施后,资本信用逐渐向资产信用转化过程中存在的问题进行了分析。第一,注册资本制度改革后,很多债权人依旧只能依靠注册资本衡量债务人的偿债能力;第二,在废除了注册资本最低限额后,债权人依据法人人格否认制度追究侵害其利益的股东个人责任更为困难;第三,注册资本由实缴变为认缴后,董事(会)对赖以保障债权人利益的公司资产的影响增强,我国法律对违反信义义务导致公司资产流失、债权人利益受到损害的董事没有明确的处罚规定,债权人缺乏维权路径;第四,我国的信用体系建设仍在起步阶段,无论从法律法规亦或从相关实践来看,信用体系还存在着较大漏洞。第四章针对第三章提出的问题与域外相关制度进行了比较分析,其中相对成熟的法人人格否认制度、董事担责制度及信息公示制度值得我们借鉴。第五章笔者认为应从市场主体、法律规范及制度建设等多个角度对公司债权人利益进行保护:应加强市场主体对注册资本制度的全面认识;细化和完善司法实践中适用法人人格否认和董事信义义务规则保护债权人利益的相关规定;健全社会信用体系建设;通过部门法间的配合联动,进一步保障债权人利益。
[Abstract]:The revised Company Law in 2013 changed the registered capital paid-in system to the subscription system, which indicates that the capital credit of our country has been transformed into the asset credit. This reform embodies the principle of convenient trade in commercial law, but neglects the principle of transaction security. After reading a lot of data and statistics, the author finds that after the amendment of the Company Law, the procedure of establishing the company is simple, but the ways of protecting the rights of creditors become fewer. The author believes that the reform should not ignore the protection of creditors' interests in order to further safeguard the transaction security. Limited liability of shareholders is the cornerstone of the company system. The Company Law focuses on protecting the rights and interests of shareholders and puts the interests of the creditors of the company in the secondary position. Under this background, this paper explores the protection of creditor's interests in the practice of registered capital subscription system. The second chapter briefly introduces the background and content of registered capital subscription system. The registered capital subscription system is the product of the market economy and helps to stimulate market vitality. But at the same time, we should also see that the system still lacks the protection of creditors' interests, the interests of creditors have not been attached importance to for a long time, and market stability will be difficult to maintain. The third chapter mainly analyzes the problems existing in the process of capital credit transforming into asset credit after the implementation of registered capital subscription system. First, after the reform of the registered capital system, many creditors still have to rely on registered capital to measure the debtor's solvency. Second, after the abolition of the minimum registered capital, It is more difficult for creditors to investigate the individual liability of shareholders who infringe on their interests according to the system of denial of legal personality. Thirdly, after the registered capital changes from paid-in to subscription, the influence of directors on the assets of the company on which the interests of creditors are protected is enhanced. Our law does not have a clear penalty for directors who violate fiduciary obligations and lead to the loss of company assets and damage the interests of creditors, and creditors lack a path to safeguarding their rights. Fourthly, the construction of our credit system is still in its infancy. No matter from the laws and regulations or from the relevant practice, there are still large loopholes in the credit system. The fourth chapter makes a comparative analysis of the problems raised in the third chapter and the extraterritorial related systems, in which the relatively mature legal personality denial system, directors' accountability system and information publicity system are worthy of our reference. In the fifth chapter, the author thinks that the interests of the creditors of the company should be protected from the aspects of market subject, legal norm and system construction: the comprehensive understanding of the registered capital system should be strengthened; Refine and improve the judicial practice applicable to the denial of legal personality and directors' fiduciary duty rules to protect the interests of creditors; improve the construction of social credit system; through the cooperation between departments to further protect the interests of creditors.
【学位授予单位】：山西财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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