论股东补充赔偿责任

发布时间：2018-06-03 21:59

本文选题：补充赔偿责任 + 瑕疵出资　；参考：《华中师范大学》2017年硕士论文

【摘要】：根据《公司法司法解释(三)》13、14条的规定,当公司不能清偿债务时,没有履行出资义务的股东以及尚未完全履行出资义务的股东应以其未出资本息为限对公司债权人承担补充赔偿责任,抽逃出资的股东以其抽逃出资本息为限对公司债权人承担补充赔偿责任。上述规定突破了传统公司法的思维方式,既没有否定公司法律人格的独立性,又要求股东对公司债权人承担责任。现行立法对股东补充赔偿责任的规定尚不详尽,本文试从考察股东补充赔偿责任的理论基础入手,对股东补充赔偿责任的性质、认定以及责任的承担问题进行探讨,并尝试针对现行立法中的空白与不足之处提出可供借鉴的改进办法,以期对将来进一步完善股东补充赔偿责任有所助益。除去引言,本文共分为五个部分。导言部分简要说明了选题背景。第一部分是对股东补充赔偿责任的理论概述。具体内容包括:股东补充赔偿责任的法律特征、理论意义与实践价值。本文第二部分讨论了股东补充赔偿责任的定性问题。在介绍和分析担保责任说、第三人侵害债权说、为损害结果创造条件说和债权人代位权说等学界主要观点的基础上,论述了自己的观点:虽然从立法层面上看,《公司法司法解释(三)》对股东补充赔偿责任的规定与我国《合同法》及其司法解释中的债权人代位权规定存在一定的差别,但从理论层面看,以民法学上的代位权理论来解释股东的补充赔偿责任仍然具有合理性。第三部分讨论了股东补充赔偿责任的认定问题。重点对“公司债务不能清偿”,“未履行或未全面履行出资义务”以及“抽逃出资”的认定标准展开了详细的分析。最终得出结论:在一般情形下,仅当债权人对公司提起诉讼,且公司经过强制执行程序后仍然不能偿还到期债务,方可认定构成“公司债务不能清偿”。但是在少数特殊情形下,则只要符合公司没有如期清偿到期债务这一条件即可。对“未履行或未全面履行出资义务”的认定采取狭义的认定标准为宜,即应当将股东因出资期限未至而未履行出资义务的情形排除在外。对“抽逃出资”的认定则需要严格按照《公司法司法解释(三)》第12条的规定,从行为方式与行为后果两方面进行认定,不仅要求股东的行为方式符合该条文所列举的四种情形,而且要产生损害公司权益的行为后果。第四部分对股东补充赔偿责任的承担问题进行了论述。在股东补充赔偿责任的请求权主体方面,笔者认为应对内部股东债权人和部分外部债权人设置一定的限制条件。在股东补充赔偿责任的承担主体方面,笔者重点对公司发起人和瑕疵股权受让人连带承担补充赔偿责任的条件进行了分析,并论述了不同责任主体在责任承担方面的差异。第五部分讨论了股东补充赔偿责任的范围问题。主要论证了股东补充赔偿责任不具有内部连带性,并说明了“未出资本息”和“抽逃出资本息”的计算方法。
[Abstract]:According to the provisions of the company law judicial interpretation (three) >13,14, when the company is unable to repay the debt, the shareholders who do not fulfill the obligation of capital contribution and the shareholders who have not fully fulfilled their capital contribution should take the supplementary liability to the creditors of the company in the case of their outstanding capital and interest. The right holder is responsible for the supplementary compensation. The above regulations break through the traditional way of thinking of the company law, neither deny the independence of the legal personality of the company, but also require the shareholders to take responsibility for the creditors of the company. The provisions of the current legislation on the liability for supplementary compensation for the shareholders are not yet detailed. This article tries to start with the theoretical basis of investigating the liability of the shareholders' supplementary compensation. In order to further improve the liability for supplementary compensation for shareholders in the future, this paper is divided into five parts. The introduction is brief. The first part is the theoretical overview of the liability for supplementary compensation for shareholders. The specific content includes: the legal characteristics of the liability for supplementary compensation for shareholders, the theoretical significance and the practical value. The second part of this paper discusses the qualitative problem of the liability for supplementary compensation for the shareholders. In the introduction and analysis of the liability for security, the third party infringes the creditor's claim and is damaged. On the basis of the main viewpoints of the creation conditions of the result creation and the right of the creditor's subrogation, the author expounds his own views: although from the legislative level, there are some differences between the provisions of the judicial interpretation of the company law (three) > the liability for the supplementary compensation for the shareholders and the stipulations of the creditor subrogation in the contract law and the judicial interpretation of our country. On the other hand, the theory of subrogation in civil law is still reasonable to explain the liability of the shareholders. The third part discusses the identification of the liability for the supplementary compensation of the shareholders. The final conclusion is that in the general case, only when the creditor brings a lawsuit to the company and the company is still unable to repay the maturity debt after the enforcement of the procedure, it can be found to constitute "the liability of the company can not be liquidated". But in a few special cases, it is only in conformity with the company's absence of due debt due to maturity. It is appropriate to adopt a narrow sense of identification standard for "unfulfilled or not fully fulfilled capital contribution obligation", that is, the situation that the shareholders should not be funded due to the time limit of capital contribution should be excluded. The identification of "capital contribution" should be strictly in accordance with the regulations of the judicial interpretation of the company law (three) and twelfth. And the two aspects of the consequences of the behavior, not only requires the behavior of shareholders to comply with the four cases listed in the provisions, but also to produce the consequences of the damage to the rights and interests of the company. The fourth part of the shareholder's liability for supplementary compensation is discussed. The internal shareholders' creditors and some external creditors set certain restrictions. In the subject of the liability of the shareholders' supplementary compensation, the author focuses on the analysis of the conditions for the joint liability of the sponsors and the defective shares of the transferee of the defective shares, and discusses the differences in the responsibility of the different subjects of responsibility. Fifth This paper discusses the scope of the liability for supplementary compensation for shareholders. It mainly demonstrates that the liability for supplementary compensation for shareholders does not have internal joint property, and explains the calculation method of "non capital contribution and interest" and "escape capital interest".
【学位授予单位】：华中师范大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：D922.291.91

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