本文選題：公司　切入點：出資形式　出處：《山西財經(jīng)大學(xué)》2010年碩士論文　論文類型：學(xué)位論文

【摘要】： 公司作為資本社會化利用的組織方式,決定了出資在公司制度中的基礎(chǔ)性地位,也決定了出資制度在各國公司法中的不可或缺性。在公司資本是公司債務(wù)得以清償?shù)膿?dān)保的基本理念指導(dǎo)下,大陸法系在公司出資形式上設(shè)定了嚴格的實質(zhì)和形式要求;而隨著制度的變遷,資本社會化程度的日益提高,繼續(xù)堅持這種嚴格法定主義的出資形式,是否已經(jīng)背離了公司的本質(zhì)。事實上,這種思路一定程度上在英美法系中也存在。也正是在這種背景下,以英美法系為先導(dǎo),包括大陸法系一些發(fā)達國家和地區(qū)已經(jīng)在不同程度的擴大或修改公司出資形式的范圍,我國新《公司法》同樣對出資形式進行了修改。但在一些形式是否可作為公司出資,包括我國在內(nèi)的許多國家和地區(qū)仍然猶豫不決,如信用出資、勞務(wù)出資等。本文希望從制度變遷角度,通過對出資形式實質(zhì)的研究,探析出資形式的限制條件,從而為進一步提出更加符合公司本質(zhì)的出資形式提供理論性的借鑒和一定啟發(fā)性的思考。
[Abstract]:As a form of organization of socialized utilization of capital, the company determines the basic position of capital contribution in the company system. Under the guidance of the basic idea that corporate capital is the guarantee of corporate debt repayment, the civil law system sets strict substantive and formal requirements in the form of corporate investment. As the system changes and the degree of capital socialization increases day by day, does it deviate from the essence of the company to continue to adhere to this strict statutory form of investment? This idea also exists to some extent in the Anglo-American legal system. It is precisely against this background that the Anglo-American legal system is the forerunner, including some developed countries and regions of the Continental Law system that have expanded or modified the scope of the forms of corporate investment to varying degrees. The new Company Law of our country has also amended the form of capital contribution. However, in some forms, many countries and regions, including China, are still hesitant to make investment as corporate capital, such as credit contribution. From the perspective of institutional changes, this paper hopes to explore the limitations of the form of investment through the study of the essence of the form of capital contribution. Thus, it provides theoretical reference and enlightening thinking for further putting forward the form of capital contribution which is more in line with the essence of the company.
【學(xué)位授予單位】：山西財經(jīng)大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2010
【分類號】：D922.291.91

【引證文獻】

相關(guān)碩士學(xué)位論文 前1條

1 姜曄煒;股東實物出資制度研究[D];南京理工大學(xué);2012年

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本文編號：1560052