本文關(guān)鍵詞：論商譽出資　出處：《廣東商學(xué)院》2012年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 商譽 商譽出資 公司資本制度 適格性 評估 責(zé)任

【摘要】：商譽是一種蘊含著巨大經(jīng)濟價值的無形財產(chǎn)，對企業(yè)的生產(chǎn)經(jīng)營活動發(fā)揮著日益重要的作用，企業(yè)也越來越注重商譽的開發(fā)和利用。而商譽能否作為一種生產(chǎn)要素直接投資到公司中實現(xiàn)資本化則受到學(xué)者們廣泛的關(guān)注和研討，公司立法對此也有著慎重的考慮。新修訂的《公司法》雖然放寬了股東出資形態(tài)的限制，但在相關(guān)法律法規(guī)中卻明確禁止了商譽出資。綜合分析立法背后的原因，可知我國此做法是不可取的。為此，本文從商譽的界定入手，對商譽出資問題展開詳細的闡釋、論證并探討商譽出資的制度構(gòu)想，，以期能為更好的完善股東出資制度提供理論支持。全文主要內(nèi)容包括： 第一章，商譽及商譽出資概述。該部分從概念的緣起、會計學(xué)與法學(xué)角度對商譽的涵義進行闡述，通過分析其載體、與相關(guān)概念的厘清，從而界定商譽。接著對商譽的特殊性進行分析，并對其財產(chǎn)性本質(zhì)等法律屬性作出了分析。在此基礎(chǔ)上探討了商譽出資的概念與特點。 第二章，我國商譽出資的立法現(xiàn)狀及檢討。針對我國商譽出資的立法現(xiàn)狀，論述了目前立法的局限所在，分析得出我國禁止商譽出資的悖論，而我國應(yīng)逐步放寬股東現(xiàn)物出資形式的限制，賦予商譽作為出資形式的合法地位。 第三章，商譽出資的適格性和立法必要性剖析。首先對商譽出資的適格性進行詳細論述，商譽完全具備確定性、價值物的現(xiàn)存性、評價的可能性、可轉(zhuǎn)讓性的現(xiàn)物出資“四要件”。然后論述了商譽出資立法的必要性問題。 第四章，域外商譽出資的立法考察及啟示。從法律實踐層面上，比較分析了兩大法系國家和地區(qū)的商譽出資立法體例，進而總結(jié)其對我國的啟示。 第五章，構(gòu)建我國的商譽出資制度。針對商譽的特殊性可能會在出資中帶來消極的影響，須設(shè)計特殊規(guī)則和制度，以最大限度地消除商譽出資的負面因素。第一，從商譽出資的評估主體、方法及評估公示、檢查程序等設(shè)計評估制度。第二，通過規(guī)制商譽出資的主體與客體、商譽出資的交付規(guī)則以建立完善的商譽出資履行制度。第三，規(guī)定出資者、評估人及驗資人的不同責(zé)任承擔(dān)，以真正有效保護其他股東和債權(quán)人的權(quán)益。第四，建議限定商譽出資的折股比例。最后，完善商譽出資的風(fēng)險負擔(dān)問題。通過前述具體措施和規(guī)則，以強化商譽出資的可操作性和實現(xiàn)其正面、積極的價值。
[Abstract]:Goodwill is an intangible property contains a huge economic value, plays an increasingly important role in the production and business activities of enterprises, enterprises pay more and more attention to the development and utilization of goodwill and goodwill can be taken as a factor of production to achieve direct investment capitalization by scholars wide attention and research company, Ltd. This is also considered. The newly revised Company Law > > although the relaxation of the restriction in the forms of capital contribution of shareholders, but in the relevant laws and regulations is clearly prohibited. The goodwill contribution reasons behind the legislation comprehensive analysis shows that our approach is not desirable. Therefore, this paper from the definition of goodwill. A detailed explanation of goodwill contribution, demonstrates and puts forward thecorresponding contribution system, in order to improve the system of shareholders in order to provide theoretical support. The main contents include:
The first chapter, the overview of goodwill and goodwill contribution. This part from the concept of the origin, the meaning of goodwill accounting and law angle are discussed in this paper, through the analysis of the carrier, to clarify the related concepts, thus the definition of goodwill. Then analysis the particularity of goodwill, and analyzes the property nature of the legal attributes. On the basis of the concept and characteristics of goodwill contribution.
The second chapter, the current situation of legislation and review our goodwill contribution. On the current legislation of goodwill contribution, discusses the limitation of the current legislation, analysis of China's ban on the paradox of goodwill contribution, China should gradually relax the shareholders in the form of physical contribution limits, endowed with legal status of goodwill as a form of capital contribution.
The third chapter, goodwill contribution eligibility and the necessity of legislation. Firstly, analysis of goodwill contribution eligibility of goodwill in detail, fully equipped with certainty, the existing value of the evaluation of the possibility of the transferability of the present contribution "four elements". Then the paper discusses the necessity ofgoodwill contribution.
The fourth chapter, the legislative inspection and Enlightenment of the foreign goodwill contribution. From the legal practice level, it compares the two major legal system countries and regions' goodwill investment legislation style, and then summarizes its inspiration to China.
The fifth chapter, the construction of China's goodwill contribution system. Aiming at the particularity of the goodwill may be a negative impact on investment, to design the special rules and regulations, to maximize the elimination of negative goodwill contribution. First, from the goodwill contribution evaluation subject, evaluation methods and publicity, procedure design and evaluation second. The system, subject and object through the regulation of goodwill contribution, delivery rules of goodwill contribution to the establishment and perfection of the goodwill contribution performance system. Third, the provisions of investor responsibility assessment and verification, different people assume, to truly effective protection of the rights and interests of creditors and other shareholders. Fourth suggestions of goodwill contribution shares limited the proportion. Finally, improve the risk burden of goodwill contribution. Through the specific measures and regulations, operational and realize the positive reinforcement of goodwill contribution, positive value.

【學(xué)位授予單位】：廣東商學(xué)院
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2012
【分類號】：D922.29

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