本文關(guān)鍵詞：論商譽(yù)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(yù) 商譽(yù)出資 公司資本制度 適格性 評(píng)估 責(zé)任

【摘要】：商譽(yù)是一種蘊(yùn)含著巨大經(jīng)濟(jì)價(jià)值的無形財(cái)產(chǎn)，對(duì)企業(yè)的生產(chǎn)經(jīng)營活動(dòng)發(fā)揮著日益重要的作用，企業(yè)也越來越注重商譽(yù)的開發(fā)和利用。而商譽(yù)能否作為一種生產(chǎn)要素直接投資到公司中實(shí)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(duì)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(yù)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(yù)的界定入手，對(duì)商譽(yù)出資問題展開詳細(xì)的闡釋、論證并探討商譽(yù)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(yù)及商譽(yù)出資概述。該部分從概念的緣起、會(huì)計(jì)學(xué)與法學(xué)角度對(duì)商譽(yù)的涵義進(jìn)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(yù)。接著對(duì)商譽(yù)的特殊性進(jìn)行分析，并對(duì)其財(cái)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(yù)出資的概念與特點(diǎn)。 第二章，我國商譽(yù)出資的立法現(xiàn)狀及檢討。針對(duì)我國商譽(yù)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(yù)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(yù)作為出資形式的合法地位。 第三章，商譽(yù)出資的適格性和立法必要性剖析。首先對(duì)商譽(yù)出資的適格性進(jìn)行詳細(xì)論述，商譽(yù)完全具備確定性、價(jià)值物的現(xiàn)存性、評(píng)價(jià)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(yù)出資立法的必要性問題。 第四章，域外商譽(yù)出資的立法考察及啟示。從法律實(shí)踐層面上，比較分析了兩大法系國家和地區(qū)的商譽(yù)出資立法體例，進(jìn)而總結(jié)其對(duì)我國的啟示。 第五章，構(gòu)建我國的商譽(yù)出資制度。針對(duì)商譽(yù)的特殊性可能會(huì)在出資中帶來消極的影響，須設(shè)計(jì)特殊規(guī)則和制度，以最大限度地消除商譽(yù)出資的負(fù)面因素。第一，從商譽(yù)出資的評(píng)估主體、方法及評(píng)估公示、檢查程序等設(shè)計(jì)評(píng)估制度。第二，通過規(guī)制商譽(yù)出資的主體與客體、商譽(yù)出資的交付規(guī)則以建立完善的商譽(yù)出資履行制度。第三，規(guī)定出資者、評(píng)估人及驗(yàn)資人的不同責(zé)任承擔(dān)，以真正有效保護(hù)其他股東和債權(quán)人的權(quán)益。第四，建議限定商譽(yù)出資的折股比例。最后，完善商譽(yù)出資的風(fēng)險(xiǎn)負(fù)擔(dān)問題。通過前述具體措施和規(guī)則，以強(qiáng)化商譽(yù)出資的可操作性和實(shí)現(xiàn)其正面、積極的價(jià)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(jí)別】：碩士
【學(xué)位授予年份】：2012
【分類號(hào)】：D922.29

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