本文關(guān)鍵詞： 現(xiàn)物出資 適格性 財(cái)產(chǎn)承受 事后設(shè)立 人力資本　出處：《湘潭大學(xué)》2011年碩士論文　論文類型：學(xué)位論文

【摘要】：現(xiàn)物出資作為一種與現(xiàn)金出資并列的股東出資形式,與現(xiàn)金出資共同擔(dān)當(dāng)著公司資本籌措的重要機(jī)能。相比較于現(xiàn)金出資,現(xiàn)物出資有著先天的優(yōu)勢(shì)。在當(dāng)今公司立法以效率價(jià)值為主導(dǎo)的立法思想影響下,其存在有著合理性和必然性。但同時(shí),現(xiàn)物出資由于在出資標(biāo)的物形式、價(jià)值評(píng)估、責(zé)任追究等方面的特殊性,使其極易被出資者濫用而滋生流弊。我國(guó)現(xiàn)行立法關(guān)于現(xiàn)物出資的具體規(guī)定過(guò)于簡(jiǎn)單和原則化,這是立法者出于相對(duì)保守的立法理念,以期通過(guò)對(duì)現(xiàn)物出資標(biāo)的物具體形式的限制,來(lái)達(dá)到避免這一特殊的出資形式所引發(fā)的實(shí)踐問(wèn)題而導(dǎo)致的。但伴隨著經(jīng)濟(jì)的發(fā)展以及科技的飛躍,股東以現(xiàn)物出資形式設(shè)立公司的情形日益普遍,并且具體的標(biāo)的物形式也更加多樣化,經(jīng)濟(jì)實(shí)踐要求對(duì)現(xiàn)物出資采取更為開(kāi)放的態(tài)度,我國(guó)現(xiàn)行立法的相關(guān)規(guī)定明顯過(guò)于滯后,已不能滿足現(xiàn)實(shí)經(jīng)濟(jì)生活的需要。因此,這就要求我國(guó)公司法及相關(guān)立法對(duì)現(xiàn)物出資制度給予更多的關(guān)注,對(duì)其具體規(guī)定進(jìn)一步完善。 考察國(guó)外先進(jìn)立法例,對(duì)現(xiàn)物出資標(biāo)的物的具體形式限制都比較寬松,只要能滿足標(biāo)的物適格條件的財(cái)產(chǎn)及財(cái)產(chǎn)性權(quán)利,都予以允許。同時(shí),通過(guò)對(duì)標(biāo)的物價(jià)值評(píng)估制度的完善及股東事后責(zé)任追究機(jī)制的建立來(lái)有效規(guī)制現(xiàn)物出資行為。這樣的立法模式對(duì)我國(guó)具有借鑒意義。針對(duì)我國(guó)目前現(xiàn)物出資制度存在的主要問(wèn)題,結(jié)合公司法立法現(xiàn)狀,文章擬從立法上放寬對(duì)現(xiàn)物出資標(biāo)的物范圍的限制、完善股東瑕疵出資責(zé)任制度、增設(shè)有關(guān)財(cái)產(chǎn)承受和事后設(shè)立等規(guī)避現(xiàn)物出資行為的規(guī)制條款、構(gòu)建現(xiàn)物出資標(biāo)的物的價(jià)值評(píng)估制度等方面,來(lái)有效構(gòu)建和完善現(xiàn)物出資制度。
[Abstract]:As a form of stockholders' capital contribution, the cash contribution plays an important role in the capital raising of the company. Compared with the cash contribution, the present property capital contribution plays an important role in the capital raising of the company. Under the influence of the legislation thought of efficiency value, its existence has rationality and inevitability. But at the same time, the capital contribution is in the form of the subject matter of capital contribution. Because of the particularity of value assessment and liability investigation, it is easy to be abused by the investors and breed malpractice. The current legislation of our country is too simple and principled about the specific provisions of the real capital contribution. This is the legislator out of the relatively conservative legislative idea, with a view to the actual object of investment through the specific form of restrictions. But with the development of economy and the leap of science and technology, it is more and more common for shareholders to set up a company in the form of real investment. And the specific form of the subject matter is also more diversified, economic practice requires a more open attitude to the investment of property, the relevant provisions of the current legislation of our country obviously lag behind. Therefore, it requires our company law and related legislation to pay more attention to the current investment system, and further improve its specific provisions. Investigation of foreign advanced legislation cases, the specific form of the object of real investment restrictions are relatively loose, as long as the subject matter can meet the conditions of property and property rights, are allowed. At the same time. By perfecting the evaluation system of the value of the subject matter and establishing the mechanism of investigating the liability of the shareholders after the event, we can effectively regulate the behavior of the real estate contribution. This kind of legislative model is of great significance to our country. In view of the present system of the real estate investment in our country, we can draw lessons from it. The main problems. Combined with the current legislative situation of company law, the article intends to relax the scope of the scope of the object of capital contribution from the legislative point of view, and improve the liability system of shareholders' defective capital contribution. In order to effectively construct and perfect the real investment system, we should add the regulation clauses about property bearing and setting up after the event, and construct the value evaluation system of the subject matter of the real property investment.
【學(xué)位授予單位】：湘潭大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

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