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股東抽逃出資法律問(wèn)題研究

發(fā)布時(shí)間:2018-04-13 08:40

  本文選題:出資 + 抽逃出資; 參考:《東北財(cái)經(jīng)大學(xué)》2005年碩士論文


【摘要】:抽逃出資是指公司的發(fā)起人、股東在公司設(shè)立后,違反公司法有關(guān)公司資本原則和不得抽回出資的規(guī)定以及公司章程的約定,利用各種手段將其已經(jīng)繳納的部分或全部出資抽回,以達(dá)到其不出資而繼續(xù)享有股東權(quán)的目的的行為。 抽逃出資行為不僅導(dǎo)致公司資本缺陷,損害到公司及公司其他認(rèn)股人的利益,更重要的是,其欺詐性和隱蔽性使得公司在營(yíng)運(yùn)過(guò)程中,公司的信用病態(tài)膨脹,對(duì)公司債權(quán)人和市場(chǎng)交易安全及整個(gè)社會(huì)構(gòu)成巨大威脅。股東抽逃出資現(xiàn)象是司法實(shí)踐中涉及《公司法》的比較常見(jiàn)的案件,由此而引發(fā)的股東之間權(quán)益的糾紛,股東對(duì)公司以及公司的債權(quán)人造成的利益侵害事件層出不窮。究其原因,一方面在于公司股東守法意識(shí)不強(qiáng),有法不依,規(guī)避法律法規(guī)進(jìn)行欺詐活動(dòng)。另一方面,我國(guó)現(xiàn)行公司法律制度上的缺陷使股東內(nèi)部未能形成出資方面的監(jiān)督與制約機(jī)制,受侵害的公司及其他守法的股東、公司的債權(quán)人及其他利害關(guān)系人也難以運(yùn)用民事訴訟這一救濟(jì)方式對(duì)自己受損的財(cái)產(chǎn)進(jìn)行求償。 我國(guó)2005年10月27日修訂通過(guò)的《公司法》第201條規(guī)定了抽逃出資行為的法律責(zé)任!缎谭ā返159條規(guī)定了虛假出資、抽逃出資罪。重刑事、行政責(zé)任等公法責(zé)任,輕民事責(zé)任,,是目前規(guī)范抽逃出資行為的立法現(xiàn)狀。本篇論文從股東抽逃出資承擔(dān)的民事責(zé)任的視角進(jìn)行論述,對(duì)相關(guān)的法律、法規(guī)和司法解釋進(jìn)行整合,并提出了自己的見(jiàn)解。 論文的第一部分,主要對(duì)抽逃出資行為的概述。其中介紹了抽逃出資的含義、認(rèn)定、危害性以及抽逃出資與其他相關(guān)概念的區(qū)分。論文的第二部分,是本篇論文的核心部分,主要對(duì)股東抽逃出資承擔(dān)的民事責(zé)任進(jìn)行闡述。從以下三個(gè)方面展開(kāi),第一方面是對(duì)其他足額出資的股東的違約責(zé)任。建議公司法中應(yīng)明確承擔(dān)此違約責(zé)任的歸責(zé)原則和具體的責(zé)任方式、設(shè)定免除抽逃出資股東權(quán)利的制度及其具體設(shè)計(jì);第二方面論述對(duì)公司承擔(dān)的民事責(zé)任。從分析公司與抽逃出資股東的關(guān)系展開(kāi),認(rèn)定抽逃行為是對(duì)公司的侵權(quán)行為。由此提出了立法建議:規(guī)定公司成立后,公司對(duì)抽逃出資的股東有直接行使追繳的權(quán)利。抽逃出資使公司受到損失的,抽逃出資者應(yīng)向公司承擔(dān)侵權(quán)的損害賠償責(zé)任。
[Abstract]:Withdrawal of capital contribution means that the promoters and shareholders of the company, after the establishment of the company, violate the principles of the company law concerning the capital of the company, the provisions that may not be withdrawn from the capital contribution, and the agreement of the articles of association of the company,The act of withdrawing some or all of its contributions by various means in order to continue to enjoy the rights of shareholders without capital contribution.The behavior of withdrawing capital not only leads to the defect of the company's capital, but also damages the interests of the company and its other subscribers. More importantly, its fraudulence and concealment make the company's credit inflate in the course of operation.It poses a huge threat to the security of corporate creditors and market transactions and to society as a whole.The phenomenon of shareholders withdrawing capital contribution is a common case involving the Company Law in judicial practice. As a result, the disputes between shareholders' rights and interests and the infringement of interests caused by shareholders to the company and its creditors emerge one after another.On the one hand, the reason is that the shareholders are not law-abiding, and avoid the laws and regulations for fraud.On the other hand, the defects in the current corporate legal system of our country make it impossible for the shareholders to form the supervision and restriction mechanism in the aspect of capital contribution, the aggrieved company and other law-abiding shareholders,It is also difficult for creditors and other interested parties to claim their damaged property by means of civil action.Article 201 of the Company Law revised and adopted on October 27, 2005 in China stipulates the legal liability for the act of withdrawing capital contribution. Article 159 of the Criminal Law provides for the crime of false capital contribution and withdrawal of capital contribution.Emphasis on criminal, administrative liability and other public law liability, not civil liability, is the current legislative status of the withdrawal of capital contribution.This paper discusses the civil liability of the shareholders from the angle of withdrawing capital contribution, integrates the relevant laws, regulations and judicial interpretations, and puts forward their own views.The first part of the paper, mainly on the withdrawal of capital contribution behavior overview.It introduces the meaning, the harmfulness and the distinction between the capital drawing and other related concepts.The second part of this paper is the core part of this paper.From the following three aspects, the first is to the other full-funded shareholders default liability.It is suggested that the company law should make clear the principle of liability and the specific way of liability for the breach of contract, and set up the system and the specific design of the right to exempt the shareholders from withdrawing capital contribution. The second part discusses the civil liability to the company.From the analysis of the relationship between the company and the shareholders, it is concluded that the withdrawal is the tort of the company.The legislative suggestion is that after the establishment of the company, the company has the right of direct recourse to the shareholders who withdraw the capital contribution.If the company suffers losses as a result of the withdrawal of capital contribution, the investor shall bear the liability for tort damages to the company.
【學(xué)位授予單位】:東北財(cái)經(jīng)大學(xué)
【學(xué)位級(jí)別】:碩士
【學(xué)位授予年份】:2005
【分類(lèi)號(hào)】:D922.291.91

【引證文獻(xiàn)】

相關(guān)期刊論文 前1條

1 魯琳;;論抽逃出資股東之民事責(zé)任[J];法制與社會(huì);2011年35期

相關(guān)碩士學(xué)位論文 前5條

1 林碧娜;論股東抽逃出資及其民事責(zé)任[D];中國(guó)政法大學(xué);2010年

2 陳璐;論虛假出資、抽逃出資罪的客觀要件[D];湘潭大學(xué);2007年

3 劉文君;股東抽逃出資的民事責(zé)任問(wèn)題研究[D];煙臺(tái)大學(xué);2008年

4 黃志明;“孫鳳娟等虛報(bào)注冊(cè)資本、抽逃出資案”若干法律問(wèn)題探析[D];蘭州大學(xué);2009年

5 朱佳琳;抽逃出資罪探析[D];華東政法大學(xué);2012年



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