本文選題：股東抽逃出資　切入點(diǎn)：認(rèn)定　出處：《復(fù)旦大學(xué)》2011年碩士論文

【摘要】：公司資本是公司財(cái)產(chǎn)的首要組成部分,它不僅是公司法人格確立最基本且所必備的物質(zhì)基礎(chǔ),而且是公司對(duì)外交易安全的根本保證,也是公司舉債及債權(quán)人實(shí)現(xiàn)其債權(quán)的重要保證。公司資本的充實(shí)是公司人格健全的一個(gè)極其重要的方面,股東的出資義務(wù)是公司法規(guī)定的股東最基本的義務(wù)。對(duì)公司而言,股東出資是公司成立和存續(xù)的物質(zhì)基礎(chǔ),是公司資本形成的最基本、最重要的途徑。對(duì)公司債權(quán)人而言,股東出資是公司對(duì)其債權(quán)人承擔(dān)責(zé)任的信用保證。因此,股東是否依照法律和公司章程出資,不僅會(huì)對(duì)公司、其他股東產(chǎn)生重要影響,也會(huì)關(guān)涉作為第三人的債權(quán)人的利益。但現(xiàn)實(shí)生活中,各種形式的抽逃出資現(xiàn)象大量存在。我國(guó)法律對(duì)于相關(guān)問(wèn)題的規(guī)定尚不明確,因此,有必要對(duì)抽逃出資的相關(guān)法律問(wèn)題進(jìn)行研究。 全文共分三章,綜合運(yùn)用比較、分析、歸納等方法對(duì)股東抽逃出資法律問(wèn)題進(jìn)行了具體分析,以期對(duì)我國(guó)公司法律制度的完善有所裨益。 第一章主要是對(duì)股東抽逃出資行為的概述。具體包括股東抽逃出資行為的定義,通過(guò)對(duì)各種觀點(diǎn)的綜合分析,筆者認(rèn)為股東抽逃出資是指公司股東或發(fā)起人依法履行了出資義務(wù)后,采取違反法律法規(guī)、公司章程或財(cái)務(wù)會(huì)計(jì)準(zhǔn)則等各種非法手段,將其設(shè)立公司時(shí)所繳付的出資,部分或全部抽回的違法行為。其次,分析了股東抽逃出資產(chǎn)生的原因及危害。 第二章主要對(duì)股東抽逃出資的事實(shí)認(rèn)定進(jìn)行分析。分別從主體、主觀方面、客體、客觀方面分析了股東抽逃出資行為的構(gòu)成要件,并且通過(guò)構(gòu)成要件比較抽逃出資與虛假出資、借款行為及公司減資行為的區(qū)別,更加深入地對(duì)股東抽逃出資進(jìn)行認(rèn)定,明確了幾種非股東抽逃出資的行為。 第三章主要分析我國(guó)法律對(duì)于股東抽逃出資的相關(guān)責(zé)任規(guī)定,分別以刑事立法、行政立法、民事立法的現(xiàn)狀分析為出發(fā)點(diǎn),分析了三者規(guī)定存在的不足之處及完善方案。其中,重點(diǎn)對(duì)股東抽逃出資的民事責(zé)任進(jìn)行分析,分別分析了抽逃出資股東對(duì)公司、其他股東、債權(quán)人民事責(zé)任的性質(zhì),歸責(zé)原則以及相關(guān)民事責(zé)任的實(shí)現(xiàn)。
[Abstract]:Corporate capital is the primary component of company property, which is not only the most basic and essential material basis for the establishment of corporate personality, but also the fundamental guarantee for the security of company's external transactions.It is also the important guarantee that the company borrows debt and the creditor realizes its creditor's rights.The enrichment of corporate capital is an extremely important aspect of the integrity of the company, and the obligation of shareholders' contribution is the most basic obligation of shareholders under the company law.For a company, shareholder contribution is the material basis for the establishment and existence of the company, and the most basic and important way for the formation of the company's capital.To the creditors of the company, shareholder contribution is the credit guarantee for the company to bear the responsibility to its creditors.Therefore, whether the shareholders contribute according to the law and articles of association will not only have a significant impact on the company, other shareholders, but also the interests of creditors as a third party.However, in real life, various forms of capital flight phenomenon exists.There is no clear stipulation on the relevant issues in our country's laws, so it is necessary to study the relevant legal issues of withdrawing capital.The full text is divided into three chapters, the comprehensive use of comparison, analysis, induction and other methods to the legal issue of shareholders to escape the specific analysis of capital contribution, in order to improve the legal system of China's corporate benefits.The first chapter is the summary of the behavior of withdrawing capital contribution from shareholders.Through the comprehensive analysis of various viewpoints, the author thinks that the shareholder's withdrawal of capital contribution means that the shareholders or sponsors of the company have fulfilled the obligation to contribute according to the law, and then take the act of violating the laws and regulations.Any illegal means, such as articles of association or financial accounting standards, to withdraw part or all of the capital contribution from the establishment of the company.Secondly, the paper analyzes the causes and harm of shareholders'withdrawal of capital contribution.The second chapter mainly analyzes the fact that shareholders withdraw capital contribution.From the subject, subjective, object and objective aspects, this paper analyzes the constituent elements of the capital contribution by the shareholders, and compares the difference between the withdrawing capital contribution and the false capital contribution, the borrowing behavior and the company's capital reduction behavior through the constituent elements.More in-depth identification of shareholders to withdraw capital, defined several non-shareholders to withdraw the behavior of capital contribution.The third chapter mainly analyzes the relevant provisions of the law of our country for shareholders to withdraw capital contribution, respectively, with the criminal legislation, administrative legislation, civil legislation as the starting point of the analysis of the status quo, analyzed the shortcomings of the three provisions and improve the scheme.Among them, the emphasis is on the analysis of the civil liability of the shareholders, and the nature of the civil liability of the shareholders to the company, other shareholders and creditors, the principle of liability and the realization of the related civil liability.
【學(xué)位授予單位】：復(fù)旦大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2011
【分類號(hào)】：D922.291.91

【引證文獻(xiàn)】

相關(guān)碩士學(xué)位論文 前1條

1 馬凌潔;有限責(zé)任公司股東抽逃出資民事責(zé)任研究[D];華東政法大學(xué);2012年

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本文編號(hào)：1708389